Assume the sales budget for April and May is 49,000 units and 51,000 units, respectively. The production budget for the same two months is 46,000 units and 47,000 units, respectively. Each unit of finished goods required 4 pounds of raw materials. The company always maintains raw materials inventory equal to 25% of the following month's production needs. How many pounds of raw material need to be purchased in April?

Multiple Choice

184,500

187,000

188,900

185,000