Ruiz Co. provides the following sales forecast for the next four months: April May June July Sales (units) 580 660 610 700 The company wants to end each month with ending finished goods inventory equal to 20% of next month's forecasted sales. Finished goods inventory on April 1 is 116 units. Assume July's budgeted production is 610 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 894 pounds. Assume direct materials cost $3 per pound.

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