Becker Bikes manufactures tricycles. The company expects to sell 420 units in May and 550 units in June. Beginning and ending finished goods for May are expected to be 130 and 95 units, respectively. Junes ending finished goods are expected to be 105 units. Each unit requires 3 wheels at a cost of $12 per wheel. Becker requires 20 percent of next months material production needs on hand each month. Julys production units are expected to be 520 units.