Alliance Company budgets production of 35,000 units in January and 39,000 units in the February. Each finished unit required 4 pounds of raw materials K that costs $3.50 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 42,000 pounds. What is the budgeted materials needed in pounds of January?