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

April May June July

Sales in units $410450470410$

Each month's ending Finished Goods Inventory in units should be $30\%$ of the next month's sales. March $31$ Finished Goods inventory is $123$ 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 $260$ pounds of direct material B$.$ Each month's ending Raw Materials Inventory should be $20\%$ of the following month's production needs. The budgeted cost of direct material B during May should be