3. A company is preparing its budget for next year. The following is available for the first three months:

	January	February	March
Production Units	3,500	3,800	3,600
Raw materials (kg):
Opening Inventory	500	800	750
Closing Inventory	800	750	600

Each unit requires 2kg of raw materials. Raw materials cost $4 per kg.

Required:

Calculate the raw material usage budget in kg for February.

should we add closing and minus opening inventory from January ,and a brief explanation to why