A corporation's budget for the next three months is given below:

$\backslash$table$[[,$January,February,March$],[$Budgeted production $($in units$),71,400,?,87,000],[$Budgeted raw materials purchases $($in pounds$),242,733,172,600,165,800]]$

Four pounds of raw materials are required to produce one unit of product. The company wants raw materials on hand at the end of each month equal to $25\%$ of the following month's production needs. The company is expected to have $71,400$ pounds of raw materials on hand on January $1.$ Budgeted production for February should be:

Multiple Choice

$85,400$ units

$87,600$ units

$87,000$ units

$28,533$ units