A company estimates the following sales from Jan- May 2021: Month Jan Feb March Sales (Units) 30,000 45,000 40,000 40,000 April May 60,000 The company has a policy of keeping closing stock of finished goods equal to 25% of next month's 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 month's production. Determine the raw material purchase budget (in units) from Jan - March 2021.