Alliance Company budgeted production of 32,000 units in Jan. and 36,000 units in Feb. Each finished unit requires 3 pounds of raw material K that costs $2.00 per pound. Each month's ending raw materials inventory should be 30% of the following month's budgeted materials. The Jan inventory for this material is 28,800 pounds. What is the budgeted material cost for Jan?

192,000

256,800

199,200

134,400

122,400