Saphire Company budgeted the following production 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 inventory. This policy was met in March.

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

a. 156,800

b. 202,400

c. 45,600

d. 171,600

e 225,600