Hesterman Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations:

Budgeted selling price per unit

$

118

Budgeted unit sales (all on credit):

April

7,800

May

9,400

June

14,000

July

12,100

-

Raw materials requirement per unit of output

3

pounds

Raw materials cost

$

3.00

per pound

Direct labor requirement per unit of output

2.8

direct labor-hours

Direct labor wage rate

$

25.00

per direct labor-hour

-

Credit sales are collected:

40% in the month of the sale

60% in the following month

The ending finished goods inventory should equal 40% of the following month's sales. The ending raw materials inventory should equal 20% of the following month's raw materials production needs.

If 39,720 pounds of raw materials are required for production in June, then the budgeted cost of raw material purchases for May is