79600Masterson Company's budgeted production calls for 60,000 units in April and 56,000 units in May of a key raw material that costs $1.75 per unit. Each month's ending raw materials inventory should equal 35% of the following month's budgeted materials. The April 1 inventory for this material is 21,000 unit. What is the budgeted materials needed in units for April?

Multiple Choice

79,600 units.

39,000 units.

61,200 units.

60,000 units.

58,600 units.