Hippie Co.s production budget calls for the following number of units to be produced for the first quarter of 20x6:

January	17921 units
February	9249 units
March	? units

Each unit requires 4 kilograms of direct material. Hippie Co.s policy is to begin each month with an inventory of direct materials equal to 46% of the months direct material requirements.

The companys budgeted direct material purchases for February 20x6 is 64391 kilograms. How many units are budgeted to be produced in March?

Select one:

a. 32810

b. 24138

c. 44413

d. 11103