lyer Company is budgeting for the second quarter. The following information has been collected for the preparation of various budgets:

1. Estimated sales for the next 6 months are as follows (in units):

April	30,500	July	20,500
May	71,000	August	7,000
June	40,000	September	7,500

The selling price of each unit is $10.

2. Sales for March totaled $200,000.

c. The company maintains finished goods inventories equal to 15% of the following months sales.

d. Each finished unit requires 4 pounds of material. The company requires that the ending inventory of raw material be equal to 50% of the following months production needs.

Required:

1. Calculate the budgeted number of finished units that need to be produced in April, May, June, and July.

2. Calculate the budgeted pounds of raw material to be purchased by month and in total, for the second quarter.