TB MC Qu. 07-87 (Algo) Masterson Company's budgeted production... Masterson Company's budgeted production calls for 59,000 units in April and 55,000 units in May of a key raw material that costs $1.70 per unit. Each month's ending raw materials inventory should equal 20% of the following month's budgeted materials. The April 1 inventory for this material is 11,800 units. What is the budgeted materials needed in units for April? 70,000 units. 47,200 units. 61,400 units. 59,000 units. 58,200 units