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

April May June July

Sales in units $360400420360$

Each month's ending finished goods inventory should be $40\%$ of the next month's sales. March $31$ finished goods inventory is $144$ units. A finished unit requires five pounds of direct material B at a cost of $$2\mathrm{.}00$ per pound. The March $31$ Raw Materials Inventory has $210$ 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

$350$ units.

$240$ units.

$568$ units.

$400$ units.

$408$ units.