Kyoto, Inc. predicts the following sales in units for the coming four months: Sales in Units: April (240) May (280) June (300) July (240) Although each month's ending inventory of finished units should be 60% of the next month's sales, the March 31 finished goods inventory is only 100 units. A finished unit requires five pounds of raw material B. The March 31 raw materials inventory has 200 pounds of B. Each month's ending inventory of raw materials should be 30% of the following month's production needs. Kyoto's budgeted production for May is: Kyoto's budgeted production for the second quarter is: If each unit of Kyoto's product takes two hours to produce and the labor rate is expected to be $10 per hour, what is the budgeted labor cost for May? If each unit of Kyoto's product takes two hours to produce and the labor rate is expected to be $10 per hour, what is the budgeted labor cost for the second quarter? The budgeted purchases of pounds of raw material B during May should be