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

Month		Units		Month		Units
January		10,340		March		5,160
February		8,290		April		4,200

Each unit requires 5 pounds of raw materials costing $3 per pound. On December 31, 2013, the ending raw materials inventory was 9,320 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month