If 41,920 pounds of raw materials are required for production in September, then the budgeted raw material purchases for August is closest to:

A) 57,056 pounds
B) 44,480 pounds
C) 43,712 pounds
D) 70,400 pounds

The budgeted required production for August is computed as follows: *September sales of 10,400 units × 20% = 2,080 units
** August sales of 11,300 units × 20%= 2,260 units
The budgeted raw material purchases for August are computed as follows: * 41,920 pounds × 30% = 12,576 pounds.
** 44,480 pounds × 30% = 13,344 pounds.