Information about Roboto, a product sold by Roberts, Inc. is as follows: Each unit requires two poun

Information about Roboto, a product sold by Roberts, Inc. is as follows: Each unit requires two pounds of material X37. Roberts is planning raw materials needs for the second quarter. Inventory requirements are as follows: a. The finished goods inventory on hand at the end of each month must be equal to 7,000 units plus 34% of the next month's sales. The finished goods inventory on March 31 is budgeted based on this requirement. b.The raw materials inventory on hand at the end of each month must be equal to one- half of the following month's production needs for raw materials. The raw materials inventory on March 31 for material X37 is budgeted based on this requirement. c. The company maintains no work in process inventories. A sales budget for Roboto for the second and third quarters of the year follows. April May Budgeted Sales in Units 44,000 54,000 74,000 39,000 24,000 14,000 June July August September Roboto Direct Materials Budget April May June Second Quarter Production needs (lbs) Total Material X37 needs Material X37 purchases