April	May	June
sales in units	15,000	21,000	18,000
production in units	18,000	20,000	19,000

One pound of material is required for each finished unit. The inventory of materials at the end of each month should equal 30% of the following month's production needs. Purchases of raw materials for May would be budgeted to be:

		26,400 pounds
		20,000 pounds
		19,700 pounds
		25,500 pounds Which is the correct answer?