Sales for march total 20,500 units. forecasted sales in units are as follows: april, 20,500; may, 19,500; june, 20,000; and july, 20,500. sales of 240,000 units are forecasted for the entire year. the product’s selling price is $23.85 per unit and its total product cost is $19.85 per unit. company policy calls for a given month’s ending raw materials inventory to equal 50% of the next month’s materials requirements. the march 31 raw materials inventory is 4,925 uni