Alliance Company's budgets production of 23,000 units in January and 27,000 units in the February. Each finished unit requires 4 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 27,600 pounds. What is the budgeted materials need in pounds for January?

• A) 96,800 pounds.

• B) 92,000 pounds.

• C) 64,400 pounds.

• D) b124,400 pounds.

• 60,000 pounds.