Masterson Company's budgeted production calls for 61,000 units in April and 57,000 units in May of a key raw material that costs $1.80 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 12,200 units. What is the budgeted materials purchases for April? Multiple Choice $109,800. $108, 360. S130,320. $87,840. 5114120