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

April May June July

Sales in units $240280300240$

Each month's ending Finished Goods Inventory should be $40\%$ of the next month's sales. March $31$ finished goods inventory is $96$ 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 $200$ pounds of B$.$ Each month's ending Raw Materials Inventory should be $30\%$ of the following month's production needs. The budgeted production for May is:

Select one:

a$.288$ units.

b$.400$ units.

c$.232$ units.

d$.280$ units.

e$.168$ units.

Clear my choice