Dallas Industries has adopted the following production budget for the first 4 months of 2014.

Month		Units		Month		Units
January		10,230		March		5,280
February		8,470		April		4,450

Each unit requires 4 pounds of raw materials costing $3 per pound. On December 31, 2013, the ending raw materials inventory was 9,420 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month