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.
The budgeted required production for May is closest to:

A		18,760 units
B		15,000 units
C		9,400 units
D		11,240 units