A sporting goods manufacturer budgets production of 56,000 pairs of ski boots in the first quarter and 47,000 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 20% of the following quarter's material needs. Beginning inventory for this material is 22,400 kg and the cost per kg is $9. What is the budgeted materials need in kg. in the first quarter? Multiple Choice 130,800 kg. 0 108,400 kg. 0 112,000 kg. 0 153,200 kg. 0 134,400 kg