CMCSA manufactures and sells plastic balls. Expected plastic balls sales (in units) for the upcoming months are as follows: BUDGETED UNIT SALES FEBRUARY 12,000 MARCH 15,000 APRIL 8,000 MAY 10,000 JUNE 7,000 JULY 11,000 Seven ounces of plastic resin are needed to produce every unit and each ounce costs $3.75. CMSA likes to have enough plastic resin on hand at the end of the month to cover 25% of the next month's production requirements. CMSA also likes to maintain a finished goods inventory equal to 10% of the next month's estimated sales. Management plans to pay for 60% of raw materials purchases in the month acquired and 40% in the following month. The beginning accounts payable balance for raw materials purchases in April is: $201,206 $335,344 $84,263 $134,138 CMCSA manufactures and sells plastic balls. Expected plastic balls sales (in units) for the upcoming months are as follows: FEBRUARY 12,000 MARCH 15,000 MARCHOCO APRIL 8,000 APRILE.O0O MAY 10,000 MAY.. JUNE 7,000 JUNECOD JULY 11,000 JULY BUDGETED UNIT SALES Seven ounces of plastic resin are needed to produce every unit and each ounce costs $3.75. CMSA likes to have enough plastic resin on hand at the end of the month to cover 25% of the next month's production requirements. CMSA also likes to maintain a finished goods inventory equal to 10% of the next month's estimated sales. Management plans to pay for 60% of raw materials purchases in the month acquired and 40% in the following month. The total units of beginning finished goods inventory for the second quarter (20) are: 1,000 1,500 800 700