Betcher corporation makes one product. Budgeting Unit Sales for the next four months are listed below. At April 1 the company had no inventories of raw materials or finished goods.

Budgeted unit Sales. 

April: 8,400 

May: 8,700 

June: 12,600 

July: 13,100

Each unit of finished goods requires four pounds of raw materials. The ending finished goods inventory should equal 10% of the following month's sales. The ending raw materials inventory should equal 40% of the following month's raw materials production needs. If 50,600 pounds of raw materials are required for production in June, then the budgeted raw material purchases for May is closest to.

A) 56,600

B) 42, 056

C) 71,144

D) 36,360