A sporting goods manufacturer budgets production of 59,000 pairs of ski boots in the first quarter and 50.000 pairs in the second quarter of the upcoming yeat. 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 23,600kg and the cost per kg is $8. What is the budgeted materials needed (in kg ) in the first quarter? Multiple Choice 118,000kg. 114,400kg. 141,600kg. 138,000kg