Alliance Company budgets production of 26.0 finished unit requires 3 pounds of raw material nts in January and 30,000 units in February. Each 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 23,400 pounds. What is the budgeted materials needed in pounds fo January? O 81,600 pounds. O 78,000 unds. O 54,600 pounds. O 105,000 pounds. O 50,400 pounds