Cahuilla Corporation predicts the following sales in units for the coming four months: April May June July Sales in units 350 390 410 350 Each month's ending Finished Goods Inventory in units should be 30% of the next month's sales. March 31 Finished Goods inventory is 105 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 200 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: