Subr Subr Cahuilla Corporation predicts the following sales in units for the coming four months: Sales in units April May June July 440 480 500 440 Each month's ending finished goods Inventory should be 30% of the next month's sales, March 31 finished goods Inventory is 132 units. A finished unit requires five pounds of direct material B at a cost of $2.00 per pound. The March 31 Raw Materials Inventory has 290 pounds of B. Each month's ending Raw Materials Inventory should be 20% of the following month's production needs. The budgeted production for May is