Smith Manufacturing Company sells a single product and desires to do budgeting for April. Smith Manufacturing Corporation's most recent sales budget indicates the following expected sales (in units):

		April	May	June
	Expected unit sales............	37,000	40,000	42,000

Smith wants to maintain a finished goods inventory of 10% of the next month's expected sales.

Each unit of product requires 2 pounds of materials. The budgeted price per pound of material is $5.

The beginning raw materials inventory of April was 10,000 lbs. and the desired raw materials ending inventory is 0 lbs each month.

All materials purchases are on credit. 80% of credit material purchases are paid for in the month of the purchase and the remaining 20% is paid for in the month following the month of purchase.

1- How many units the company should plan to produce in April?

2- How many pounds of raw materials should the firm plan to purchase in April?

3- How much is the total cost for the material purchase budget for April?

4- How much the budgeted accounts payable balance at the end of April?