A sporting goods manufacturer budgets production of 45,000 pairs of ski boots in the first quarter and 36,000 pairs in the second quarter of the upcorming year. Each pair of boots require 2 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 i en ry or his material is o a and tiec t perk s whats he budgeted materials need in kg. in the first quarter? Multiple Choice 90,000 kg. 86,400 kg. 108,000 kg 104,400 kg. 122,400 kg