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The following are budgeted data: Sales (units) Production(units) april 15000 18000 may 20000 19000 june 18000 16000 Two pounds of material are required for each

The following are budgeted data:

Sales

(units) Production(units)

april 15000 18000

may 20000 19000

june 18000 16000

Two pounds of material are required for each finished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. Purchases of raw materials for May should be:

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