Cahuillo Corporation predicts the following sales in units for the coming four months April May June July Sales in Units 240 280 300 240 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 Bar a cost of $2.00 per pound. The March 31 Row 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: Multiple Choice 232 units 168 units 400 units