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 months raw materials production needs.

The budgeted required production for May is closest to:

Multiple Choice

11,240 units

9,400 units

15,000 units

18,760 units