Symphony Electronics produces wireless speakers for outdoor use on patios, decks, etc. Their most poputar mociel is the Al Weather and requires four separate XL.12 components per unit. The company is now planning raw materal needs for the second quarter. Sales of the All Weather are the highest in the second quarter of each year as customers prepare for the summer season. The company has the following imentory requirements: a. The finished goods inventory on hand at the end of each month must be equal to 16,600 units plus 10% of the next month's sales. The finished goods inventory on March 31 is budgeted to be 28,300 units. b. The taw materials inventory on hand at the end of each month must be equal to 20% of the following month's production needs for raw materials. The raw materials inventory on March 31 for XL. 12 is budgefed to be 98,600 components. c. The compary maintains no work in process inventorles A sales budget for the All Weather speaker is as follows