At the beginning of October, Comfy Cushions had 1,600 cushions and 10,500 pounds of raw materials on hand. Budgeted sales for the next three months are:

Month	Sales
October	8,000 cushions
November	10,000 cushions
December	13,000 cushions

Comfy Cushions wants to have sufficient raw materials on hand at the end of each month to meet 25 percent of the following month's production requirements and sufficient cushions on hand at the end of each month to meet 20 percent of the following month's budgeted sales. Five pounds of raw materials, at a standard cost of $0.90 per pound, are required to produce each cushion. How many cushions should be budgeted for production in November?

	A.	8,400 cushions
	B.	9,400 cushions
	C.	10,400 cushions

D.

10,800 cushions

E.

None of the above

At the beginning of October, Comfy Cushions had 1,600 cushions and 10,500 pounds of raw materials on hand. Budgeted sales for the next three months are:

Month	Sales
October	8,000 cushions
November	10,000 cushions
December	13,000 cushions

Comfy Cushions wants to have sufficient raw materials on hand at the end of each month to meet 25 percent of the following month's production requirements and sufficient cushions on hand at the end of each month to meet 20 percent of the following month's budgeted sales. Five pounds of raw materials, at a standard cost of $0.90 per pound, are required to produce each cushion. How many pounds of raw material should be budgeted for purchase in October?

A.

38,250 pounds

B.

40,275 pounds

C.

42,000 pounds

D.

44,750 pounds

E.

None of the above