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Tall Oak, Inc. produces rulers from plastic resin. Tall Oak has estimated production and sales of rulers in units for the next 2 months as: May June Estimated production 42,000 48,000 Estimated sales 50,000 36,000 Each ruler requires 0.25 pounds of resin. The cost of resin is $4.50 per pound. Tall Oak wants to have 20% of the next month's materials requirements on hand at the end of each month. Tall Oak will need pounds of resin just to meet May's production requirements. Tall Oak wants pounds of resin in it's May ending materials inventory. Tall Oak will need to purchase pounds of Resin in May. Tall Oak will budget $ cost for May materials purchases