14. Julie Finn is preparing the materials purchases budget for the second quarter. The production manager has provided the following production budget information: January 60,000 units, February 55,000 units, March 50,000 units. Each unit requires 5 gallons of direct materials, and Julie wants to maintain an ending inventory equal to 15% of the next month's production needs. How many gallons will Julie budget to purchase in February? a. 271,250 b. 275,000 c. 282,500 d. 312.500