Rokat Corporation is a manufacturer of tables sold to schools, restaurants, hotels, and other institutions. The table tops aremanufactured by Rokat, but the table legs are purchased from an outside supplier. The Assembly Department takes a manufactured table top and attaches the four purchased table legs. It takes 20 minutes of labor to assemble a table. The company follows a policy of producing enough tables to insure that 40% of next month's sales are in the finished goods inventory. Rokat also purchases sufficient raw materials to insure that raw materials inventory is 60% of the following month's scheduled production.

Rokat's sales budgetin units for the next quarter is as follows:

July 2,300

August 2,500

September 2,100

The number of table legs to be purchased in July is:

A. 9520 legs

B 9200 legs

C 9424 legs

D 2404 legs