A sporting goods manufacturer budgets production of 51,000 pairs of ski boots in the first quarter and 42,000 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 15% of the following quarter's material needs. Beginning inventory for this material is 15,300 kg and the cost per kg is $8. What is the budgeted materials need in kg. in the first quarter?

Multiple Choice

• 99,300 kg.
• 117,300 kg.
• 114,600 kg.
• 129,900 kg.
• 102,000 kg.