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Quarter First Second Third Fourth Sales(units) 10,000 12,000 16,000 14,000 Production(units) 10,600 12,400 15,800 14,100 Five pounds of raw materials are required for each unit

Quarter First Second Third Fourth
Sales(units) 10,000 12,000 16,000 14,000
Production(units) 10,600 12,400 15,800 14,100

Five pounds of raw materials are required for each unit of the product. According to company policy, the raw materials inventory at the end of each qurter should equal 20% of the next qurter's production needs.

Q. The budgeted purchases for second quarter raw materials should be:

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