For a Budgeted Balance Sheet as of March 31, what number would I use as Raw Materials Inventory under the Current Assets section?

		Dogs R Us
		Production Budget
		For the Quarter Ended March 31
		January	February	March	Quarter
Expected units to be sold		45,000	50,000	55,000	150,000
Plus desired units in ending inventory		7,500	8,250	10,500	26,250
Total needs		52,500	58,250	65,500	176,250
Less units of beginning Inventory		(6,750)	(7,500)	(8,250)	(22,500)
Total units to be produced		45,750	50,750	57,250	153,750
		Dogs R Us
		Direct Materials Budget
		For the Quarter Ended March 31
		January	February	March	Quarter
Required production in units of finished goods	45,750	50,750	57,250	153,750
Units of raw material per unit of finished good	6	6	6	6
Units of raw material needed		274,500	304,500	343,500	922,500
Plus desired units of ending raw materials inventory	121,800	137,400	168,720	168,720
Total units of raw material needed		396,300	441,900	512,220	1,091,220
Less desired units of beginning raw materials inventory	112,000	121,800	137,400	112,000
Units of raw material to be purchased		284,300	320,100	374,820	979,220
Cost of raw material per pound		1.09	1.09	1.09	1.09
Cost of raw material to be purchased		$309,887.00	$348,909.00	$408,553.80	$1,067,349.80