Kyoto, Inc. predicts the following sales in units for the coming four months:
Sales in units: April(240), May(280) , June(300), July(240)
Although each month's ending inventory of finished units should be 60% of the next month's sales, the March 31 finished goods inventory is only 100 units. A finished unit requires five pounds of raw material B. The March 31 raw materials inventory has 200 pounds of B. Each month's ending inventory of raw materials should be 30% of the following month's production needs. The budgeted purchases of pounds of raw material B during May should be:
A. 1,418 lb.
B. 1,460 lb.
C. 1,502 lb.
D. 264 lb.
E. 283 lb