Assume the sales budget for April and May is $30,000$ units and $32,000$ units, respectively. The production budget for the same two months is $27,000$ units and $28,800$ units, respectively. Beginning raw material inventory for April is $16,200$ pounds. Each unit of finished goods required $4$ pounds of raw materials and costs $$\frac{3}{?}$ lb$.$ The company always maintains raw materials inventory equal to $15\%$ of the following month's production needs. What is the budgeted cost of RM purchases for April?

Assume a merchandising company provides the following information from its master budget for the month of May:

$\backslash$table$[[$Cash balance, May $1,$$$20,000$