Alliance Company budgets production of 30,000 units in January and 34,000 units in February. Each finished unit requires 3 pounds of raw material that costs $3.50 per pound. Each month's ending raw materials inventory should equal 35% of the following month's budgeted materials. The January 1 inventory for this material is 31,500 pounds. What is the budgeted materials needed in pounds for January? O 67,200 pounds. O 125,700 pounds. O 58,500 pounds. 90,000 pounds. O 94,200 pounds