Boulware Company's budgeted production calls for 5,000 units in October and 8,000 units in November.Each unit requires 8 pounds (lbs.) of raw material A.Each month's ending inventory of raw materials should equal 20% of the following month's budgeted materials requirements.The October 1 inventory for this material is 8,000 pounds.What is the budgeted materials purchases in pounds for October?

A) 40,000 lbs.
B) 44,800 lbs.
C) 52,800 lbs.
D) 60,800 lbs.
E) 35,200 lbs.

To calculate the budgeted materials purchases in pounds for October, we need to consider the following:
- October's production requires 5,000 units, which means a total of 5,000 x 8 = 40,000 lbs. of raw material A.
- November's budgeted materials requirements are 8,000 x 8 = 64,000 lbs. of raw material A.
- October's ending inventory of raw material A should be 20% of November's budgeted materials requirements, which is 0.2 x 64,000 = 12,800 lbs.
- Therefore, the total materials needed for October are 40,000 + 12,800 = 52,800 lbs.
- Since the October 1 inventory for this material is 8,000 lbs., the budgeted materials purchases in pounds for October will be 52,800 - 8,000 = 44,800 lbs. (Option B).