Bonkowski Corporation makes one product and has provided the following Information to help prepare the master budget for the next four months of operations: Budgeted selling price per unit $ 97 Budgeted unit sales (all on credit): January 10, 000 February 12, 000 March 13 , 300 April 15 , 200 Raw materials requirement per unit of output 4 pounds Raw materials cost $ 1.00 per pound Direct labor requirement per unit of output 2.5 direct labor-hours Direct labor wage rate $ 23.00 per direct labor-hour Predetermined overhead rate (all variable) $ 9.00 per direct labor-hour Variable selling and administrative expense $ 3. 10 per unit sold Fixed selling and administrative expense $ 70,000 per month Credit sales are collected: 30% In the month of the sale 70% In the following month Raw materials purchases are paid: 30% In the month of purchase 70% In the following month The ending finished goods inventory should equal 30% of the following month's sales. The ending raw materials inventory should equal 10% of the following month's raw materials production needs. The budgeted sales for February Is closest to