FEBRUARY 12,000 MARCH 15,000 APRIL 8,000 MAY 10,000 JUNE 7,000 JULY 11,000 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 2546 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 needs for production during the second quarter (20) are: 27.800 35,500 25.000 25,300