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Masterson Company's budgeted production calls for 6 4 , 0 0 0 units in April and 6 0 , 0 0 0 units in May

Masterson Company's budgeted production calls for 64,000 units in April and 60,000 units in May of a key raw material that costs $1.95 per unit. Each month's ending raw materials inventory should equal 20% of the following month's budgeted materials. The April 1 inventory for this material is 12,800 units. What is the budgeted materials needed in units for April?
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