Bevel corporation has prepared the following budget

52. Bevel Corp.'s budgeted production in units and budgeted raw materials purchases over the next 1 three months are given below: January February March Budgeted production '? 80,000 {in units} Budgeted raw materials purchases 100,000 132,000 180,000 {in pounds} Two pounds of raw materials are required to produce one unit of product. The company wants raw materials on hand at the end of each month equal to 30% of the following month's production needs. The company is expected to have 30,000 pounds of raw materials on hand on January 1. Budgeted production for February should be: A. 60,000 units B. 54,000 units 0. 84,000 units 0.108.000 units