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 5 pounds of raw material. Saphire's policy is to have 30% of the following month's production needs for materials in inventory. This policy was met in March.

Raw materials purchases budgeted for May in poundsequal:

a) 196,000 pounds

b) 171,600 pounds

c) 202,400 pounds

d) 156,800 pounds