Kasson Company has budgeted units to be produced for the

next three months as follows:

budgeted units to be produced

April $46,000$

May $73,000$

June $??????$

Kasson Company used the following information in creating

its master budget for the year:

$1.$ Ending direct materials inventory for each month should

be equal to $54\%$ of the next month's production needs.

$2.$ Each unit produced requires $3$ pounds of direct materials.

$3.$ Direct materials are purchased for $$2\mathrm{.}50$ per pound.

According to Kasson Company's direct materials purchases

budget, the cost of direct materials budgeted to be

purchased in May totaled $$369,300.$

Calculate the budgeted units to be produced in June.