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$)$:

$\backslash$table$[[$April$,7,800],[$May$,9,400],[$June$,14,000],[,12,100]]$

July

Raw materials requirement per unit of output $$3\mathrm{.}00$ per pound

Raw materials cost

$2\mathrm{.}8$ direct labor$-$hours

Direct labor requirement per unit of output $$25\mathrm{.}00$ per direct labor$-$hour

Direct labor wage rate

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:

A$)11,240$ units

B$)9,400$ units

C$)15,000$ units

D$)18,760$ units