Flyer Company is budgeting for the second quarter. The following information has been collected for the preparation of various budgets:

1. Estimated sales for the next 6 months are as follows (in units):

April	39,000	July	29,000
May	88,000	August	15,500
June	57,000	September	16,000

The selling price of each unit is $15.

2. Sales for March totaled $555,000.

c. The company maintains finished goods inventories equal to 15% of the following months sales.

d. Each finished unit requires 4 pounds of material. The company requires that the ending inventory of raw material be equal to 50% of the following months production needs.

Required:

1. Calculate the budgeted number of finished units that need to be produced in April, May, June, and July.

2. Calculate the budgeted pounds of raw material to be purchased by month and in total, for the second quarter.

Reg 1 Req 2 Calculate the budgeted number of units to be produced in April, May, June and July. June July April 46,650 May 83,350 Required production in units 52,800 26,975 Req 1 Req 2 Calculate the pounds of raw material that need to be purchased by month and in total, for the second quarter. April May June Quarter Total pounds of raw material to be purchased