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

                         Sales in units

April                          390

May                           430

June                          450

July                            390

Each month's ending Finished Goods Inventory in units should be 30% of the next month's sales. 

March 31 Finished Goods inventory is 117 units. A finished unit requires five pounds of direct material B at a cost of $3.00 per pound. The March 31 Raw Materials Inventory has 240 pounds of direct material B. Each month's ending Raw Materials Inventory should be 20% of the following month's production needs. 

The budgeted purchases of pounds of direct material B during May should be: