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

		April		May		June		July
Sales in Units		420		460		480		420

Each month's ending Finished Goods Inventory should be 40% of the next month's sales. March 31 Finished Goods inventory is 168 units. A finished unit requires 5 pounds of direct material B at a cost of $2.00 per pound. The March 31 Raw Materials Inventory has 270 pounds of B. Each month's ending Raw Materials Inventory should be 30% of the following month's production needs. The budgeted cost of direct material B during May should be:

Multiple Choice

a. $468.

b. $6,048.

c. $456.

d. $3,276.

e. $4,644.