Ruiz Co. provides the following sales forecast for the next four months:

	April		May		June		July
Sales (units)	500		580		540		620

The company wants to end each month with ending finished goods inventory equal to 25% of next months forecasted sales. Finished goods inventory on April 1 is 190 units. Assume Julys budgeted production is 540 units. In addition, each finished unit requires five pounds (lbs.) of raw materials and the company wants to end each month with raw materials inventory equal to 30% of next months production needs. Beginning raw materials inventory for April was 663 pounds. Assume direct materials cost $4 per pound.

Prepare a production budget for the months of April, May, and June.