Use the following information for the exercises below. ruiz co. provides the following sales forecast for the next four months: april may june july sales (units) 570 650 600 690 the company wants to end each month with ending finished goods inventory equal to 40% of next month's forecasted sales. finished goods inventory on april 1 is 228 units. assume july's budgeted production is 600 units. in addition, each finished unit requires four pounds (lbs.) of raw materials and the company wants to end each month with raw materials inventory equal to 30% of next month’s production needs. beginning raw materials inventory for april was 722 pounds. assume direct materials cost $5 per pound. exercise 20-4 manufacturing: direct materials budget lo p1 prepare a direct materials budget for april, may, and june. (round your intermediate calculations and final answers to the nearest whole dollar amount.)

World systems manufactures an optical switch that it uses in its final product. world systems incurred the following manufacturing costs when it produced 74 comma 000 units last​ year: ​(click the icon to view the manufacturing​ costs.) another company has offered to sell world systems the switch for $ 13.50 per unit. the world systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. ​(click the icon to view the outsourcing decision​ analysis.) world systems needs 86 comma 000 optical switches next year​ (assume same relevant​ range). by outsourcing​ them, world systems can use its idle facilities to manufacture another product that will contribute $ 140 comma 000 to operating​ income, but none of the fixed costs will be avoidable. should world systems make or buy the​ switches? show your analysis.