Case Manufacturing expects to have 60,000 pounds of raw materials inventory on hand on June 30, the end of the current year. The company has budgeted the following production for the first four months of the coming year:

	July	August	September	October
Production (units)	120,000	140,000	170,000	130,000

Case Manufacturing desires each month's ending raw materials inventory to be 30% of the following month's production needs. A finished unit requires two pounds of raw materials. Case Manufacturing's budgeted purchases of materials for September is: