Projected sales for Tony Co. Ltd for next year and beginning and ending inventory data are as follows:

Sales 20,000 units

Beginning Inventory 1,000 units

Targeted ending inventory 5,000 units T

he selling price is $15 per unit. Each unit requires 3 kilograms of material which costs $2 per kg. The beginning inventory of raw materials is 3,000 kg. The company wants to have 2,400 kg of material in inventory at the end of the year. Budgeted sales would be: