David, Inc. is preparing its master budget for the second quarter. The following sales and production data have been

David, Inc. is preparing its master budget for the second quarter. The following sales and production data have been forecasted: 

                      April    May    June   July    August

  Unit Sales     400     500    520     480    540

Finished goods inventory on March 31: 120 units 

Raw materials inventory on March 31:  450 pounds 

Desired ending inventory each month: 

       Finished goods:  30% of next month's sales 

       Raw materials:    25% of next month's production needs 

Number of pounds of raw material required per finished unit: 4 lb. 

Number of direct labor hours to produce each unit: 3 hours Labor rate per hour: $10 

(a) How many units should be produced during April and May? 

(b) How many pounds of raw materials should be purchased in April? 

(c) What is the budgeted labor cost for April?