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

The company wants to end each month with ending finished goods inventory equal to 40% of next month's forecasted sales. Finished goods inventory on April 1 is 204 units. Assume July's budgeted production is 540 units. In addition, each finished unit requires six 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 976 pounds. Assume direct materials cost $4 per pound.

April May JuneJuly Sales (units) 510 590 540 630