Figure 9-1

Figure 9-1. Saphire Company budgeted the following production in units for the second quarter of the year:
Each unit requires four pounds of raw material.Saphire's policy is to have 30 percentage of the following month's production needs for materials in inventory.This policy was met in March.
Refer to Figure 9-1.Desired ending inventory for April in pounds equals:

A) 45,600
B) 11,400
C) 10.500
D) 38,300
E) 54,000