The budgeted production for May is:

A) 232 units.
B) 168 units.
C) 400 units.
D) 280 units.
E) 288 units.

Direct Material B

Direct Material B pertains to specific raw materials or components designated with a "B" classification, used directly in the production of goods.

Finished Goods Inventory

The stock of completed products that are ready to be sold but have not yet been sold.

Raw Materials Inventory

The total cost of all the components kept in stock that are used in the production process.