1. Tidewater plans to sell 85,000 units of product no. 794 in May, and each of these units requires three units of raw material. Pertinent data follow.

   Product Nol. 794 Raw Material

   Actual May 1 inventory 11,000 units 29,000 units

   Desired May 31 inventory 17,000 units 20,000 units

   On the basis of the information presented, how many units of raw material should Tidewater purchase for use in May production?

   		228,000
   		246,000
   		264,000
   		282,000
   		some other amount