Saphire Company budgeted the following production in units for the second quarter of the year:

April	45,000
May	38,000
June	42,000

Each unit requires one pound of raw material. Saphire's policy is to have 30% of the following month's production needs for materials in inventory.

A) Raw materials purchases budgeted for May in pounds equal:

		a) 39,200
		b) 45,600
		c) 50,600
		d) 42,900

B) Desired beginning inventory for June in pounds equals:

		a) 9,575
		b) 12,600
		c) 10,500
		d) 11,400