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A sporting goods manufacturer budgets production of 47,000 pairs of ski boots in the first quarter and 38,000 pairs in the second quarter of the

A sporting goods manufacturer budgets production of 47,000 pairs of ski boots in the first quarter and 38,000 pairs in the second quarter of the upcoming 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 30% of the following quarters material needs. Beginning inventory for this material is 28,200 kg and the cost per kg is $8. What is the budgeted materials need in kg. in the first quarter?

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