each month's ending finished goods inventory should be 30% of the next month's sales. march 31 finished goods inventory is 105 units. a finished unit requires 5 pounds of direct material b at a cost of $3.00 per pound. the march 31 raw materials inventory has 200 pounds of b. each month's ending raw materials inventory should be 20% of the following month's production needs. the budgeted purchases of pounds of direct material b during may should be: