Dakota Products has a production budget as follows: May, 16,000 units; June, 19,000 units; and July, 24,000 units. Each unit requires 3 pounds of raw material. Dakota desires to keep an inventory of 10% of the next months requirements on hand. On May 1, there was 4,800 pounds of material in inventory.

Material purchases in May would be:

Direct labor hours required in May would be: