Alliance Company's budgets production of 23,000 units in January and 27000 units in the February. Each finished unit requires 4 pounds of raw material 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 27,600 pounds. What is the budgeted materials need in pounds for January? Multiple Choice O O 96,800 pounds 92,000 pounds O 0 64.400 pounds O 0 24.400 pounds.