Cahuilta Corporation predicts the following sales in units for the coming four months April May June July Sales in units 350 390 420 350 Each month's ending finished goods inventory should be 30% of the next month's sales, March 31 finished goods inventory is 105 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 200 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