Alliance Company budgets production of 32,000 units in January and 36,000 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 28,800 pounds. What is the budgeted materials cost for January? Multiple Choice $192,000. $256,800. $199,200. $134,400. $122,400