Allance Company budgets production of 20,000 units in January and 24,000 units in the February. Each finished unit requires 3 pounds of raw material K that costs $2.00 per pound. Each month's ending raw materials inventory should equal 30% of the following month's budgeted materials. The January 1 inventory for this material is 18,000 pounds. What is the budgeted materials needed in pounds for January? Multiple Choice 42.000 pounds 63.600 pounds 39.600 pounds 81,600 pound 60,000 pounds