presented is selected second quarter budget data for the Arnold Company.

d$.$ $$168,000$

$8.$

oudgeted cost of

L$09-3$

Each unit of finished product requires three pounds of raw materials.

Arnold maintains ending finished goods inventories equal to $20\%$ of the following month's budgeted sales.

Arnold maintains raw materials inventories equal to $25\%$ of the following month's budgeted production.

April $1$ inventories are in line with Arnold's inventory policy.

Arnold's budgeted purchases $($in pounds$)$ for April are

a$.66,000$ pounds

c$.89,400$ pounds

b$.)72,900$ pounds

d$.$ None of the above

$9.$ Presented is additional information for the Arnold Company $($refer to question $8)$:

Price per pound of raw materials

$$20$

Direct labor per unit of finished product $0\mathrm{.}40$ hours at $$25$ per hour

Total monthly factory overhead $$200,000+$$$10$ per direct labor hour