A sporting goods manufacturer budgets production of $45,000$ pairs of ski boots in the first quarter and $30,000$ pairs in the second quarter of the upcoming year. Each pair of boots requires $2$ kilograms $(kg)$ of a key raw material. The company aims to end each quarter with ending raw materials inventory equal to $20\%$ of the following quarter's material needs. Beginning inventory for this material is $18,000kg$ and the cost per $kg$ is $$8.$ What is the budgeted materials needed in $kg.$ in the first quarter?

$84,000kg.$

$108,000kg.$

$102,000kg.$

$90,000kg.$

$120,000kg.$