Michard Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations: a) The budgeted selling price per unit is $125. Budgeted unit sales for April, May, June, and July are 7,600. 10,500,13,800, and 12,900 units, respectively. All sales are on credit. b) Regarding credit sales, 20% are collected in the month of the sale and 80% in the following month. c) The ending finished goods inventory cquals 20% of the following month's sales. d) The ending raw materials inventory equals 30\%s of the following month's raw materials production needs. Each unit of finished goods requires 4 pounds of raw materials. The raw materials cost $2.00 per pound. e) Regarding raw materials purchases, 30% are paid for in the month of purchase and 70% in the following month. f) The direct labor wage rate is $25.00 per hour. Each unit of finished goods requires 3.0 direct laberbours. g) The variable selling and administrative expense per unit sold is $3.40. The fixed selling and administrative expense per month is $80,000. The budgeted required production for May is closest to: A) 11,160 units B) 13,260 units C) 15,360 units