A company estimates the following sales from Jan May 2021:

Month	Sales (Units)
Jan	30,000
Feb	45,000
March	40,000
April	40,000
May	60,000

The company has a policy of keeping closing stock of finished goods equal to 25% of next months sales. Each unit of the product required 5 kgs of Raw Material X for manufacturing . The company has a policy of keeping closing stock of raw material equal to 50% of next months production. Determine the raw material purchase budget (in units) from Jan March 2021.