Cahuilla Corporation predicts the following sales in units for the coming four months:

		April		May		June		July
Sales in units		240		280		300		240

Each month's ending Finished Goods Inventory should be 40% of the next month's sales. March 31 finished goods inventory is 96 units. A finished unit requires five pounds of direct material B at a cost of $2.00 per pound. The March 31 Raw Materials Inventory has 200 pounds of B. Each month's ending Raw Materials Inventory should be 30% of the following month's production needs. The budgeted production for May is:

Multiple Choice

• 280 units.

• 168 units.

• 232 units.

• 400 units.

• 288 units.