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

		April		May		June		July
Sales in Units		390		430		450		390

Each month's ending finished goods inventory should be 30% of the next month's sales. March 31 finished goods inventory is 117 units. A finished unit requires 5 pounds of direct material B at a cost of $3.00 per pound. The March 31 Raw Materials Inventory has 240 pounds of B. Each month's ending Raw Materials Inventory should be 20% of the following month's production needs. The budgeted production for May is:

Multiple Choice

• 376 units.

• 301 units.

• 565 units.

• 430 units.

• 436 units