Case Manufacturing expects to have 42,000 pounds of raw materials inventory on hand on June 30, the end of the current year. The company has budgeted the following production for the first four months of the coming year:

	July	August	September	October
Production (units)	102,000	122,000	152,000	112,000

Case Manufacturing desires each month's ending raw materials inventory to be 20% of the following month's production needs. A finished unit requires three pounds of raw materials. Case Manufacturing's budgeted purchases of materials for September is:

Multiple Choice

• 91,200 pounds

• 359,200 pounds

• 379,200 pounds

• 432,000 pounds

• 456,000 pounds