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

		April		May		June		July
Sales in units		370		410		430		370

Each month's ending finished goods inventory should be 30% of the next month's sales. March 31 finished goods inventory is 111 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 220 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

360 units.

287 units.

416 units.

539 units.

410 units.