Alliance Company's budgets production of 24,00o0 units in January and 28,000 units in the February. Each finished unit requires 3 pounds of raw material K that costs $2.50 per pound. Each month's ending raw materials inventory should equal 40% of the following month's budgeted materials. The January 1 inventory for this material is 38,400 pounds. What is the budgeted materials purchase in pounds for January? Select one: A. 57,600 pounds. B. 67,200 pounds C. 96,000 pounds. D. 140,800 pounds. E. 102,400 pounds