Alliance Company's budgets production of 28,000 units in January and 32,000 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 40% of the following month's budgeted materials. The January 1 inventory for this material is 33,600 pounds. What is the budgeted materials need in pounds for January?