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

	April		May		June		July
Sales in Units	250		290		310		250

Each month's ending Finished Goods Inventory should be 30% of the next month's sales. March 31 Finished Goods inventory is 75 units. A finished unit requires 5 pounds of direct material B at a cost of $3.00 per pound. The March 31 Raw Materials Inventory has 210 pounds of 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:

Multiple Choice

• 1,476 lbs.

• 296 lbs.

• 1,772 lbs.

• 292 lbs.

• 1,184 lbs.