How many kilograms of raw materials 1 point should ABC purchase during the 1st quarter of 2020? ABC is in the middle of the 1st quarter of 2020. Actual Jan. 1, 2020 inventory balances include 50,000 kilograms of raw materials, zero units in work-in-process and 10,000 units of finished goods. Each unit requires 2 kilograms of raw materials. ABC aims to keep 10% of raw material requirements and 10% of units to be sold as finished goods at the beginning of each quarter. Because of short manufacturing time, no work-in-process are expected. Forecasted sales are as follows: 2020 2021 1st Quarter 2nd Quarter 1st Quarter 80,000 3rd Quarter 4th Quarter 100,000 Units to be sold 90,000 120,000 90,000