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 $ $3\mathrm{.}00$ per pound

Direct labor requirement per unit of output $2\mathrm{.}8$ direct labor$-$hours

Direct labor wage rate $ $25\mathrm{.}00$ 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.

The budgeted required production for May is closest to: