Michard Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations: The budgeted selling price per unit is $$125.$ Budgeted unit sales for April, May, June, and July are $7,600,10,500,13,800,$ and $12,900$ units, respectively. All sales are on credit.Regarding credit sales, $20\%$ are collected in the month of the sale and $80\%$ in the following month.The ending finished goods inventory equals $20\%$ of the following month's sales.The ending raw materials inventory equals $30\%$ of the following months raw materials production needs. Each unit of finished goods requires $4$ pounds of raw materials. The raw materials cost $$2\mathrm{.}00$ per pound.Regarding raw materials purchases, $30\%$ are paid for in the month of purchase and $70\%$ in the following month.The direct labor wage rate is $$25\mathrm{.}00$ per hour. Each unit of finished goods requires $3\mathrm{.}0$ direct labor$-$hours.The variable selling and administrative expense per unit sold is $$3\mathrm{.}40.$ The fixed selling and administrative expense per month is $$80,000.$ The budgeted required production for May is closest to: