Reference: 20_04
Kyoto, Inc $\begin{array}{llr}&\text { April}&\text { May}&\text { June}&\text { July }\\\text { Sales in units } &240&280&300&240\\\end{array}$

Reference: 20_04
Kyoto, Inc. predicts the following sales in units for the coming four months:
$\begin{array}{llr}&\text { April}&\text { May}&\text { June}&\text { July }\\\text { Sales in units } &240&280&300&240\\\end{array}$
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.
-If each unit of Kyoto's product takes two hours to produce and the labor rate is expected to be $10 per hour,what is the budgeted labor cost for May?

A) $4,000
B) $4,240
C) $5,360
D) $5,600
E) $5,840