Blaylock plans to sell $83,000$ units of product number $794$ in May, and each of these units requires three units of raw material. Pertinent data follow.

Product Number $794$ Raw Material

Actual May $1$ inventory $10,800$ units $28,800$ units

Desired May $31$ inventory $16,800$ units $19,800$ units

On the basis of the information presented, how many units of raw material should Blaylock purchase for use in May production?

Multiple Choice

$222,000$

$240,000$

$258,000$

$276,000$

None of the answers is correct