Alliance Company budgets production of $36,000$ units in January and $40,000$ units in February. Each finished unit requires $3$ pounds of raw material $K$ that costs $$2\mathrm{.}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 $32,400$ pounds. What is the budgeted materials cost for January?

Multiple Choice

$$216,000.$

$$288,000.$

$$223,200.$

$$151,200.$

$$136,800.$