1. 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 four 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. Desired ending inventory for April in pounds equals:

   a.38,300.

   b.10,500.

   c.45,600.

   d.11,400.

   e.54,000.