January			February		March
Budgeted production (in units)	70,500			?		82,500
Budgeted raw materials purchases (in pounds)	195,561			159,100		161,300

Three 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 21% of the following month's production needs. The company is expected to have 44,415 pounds of raw materials on hand on January 1. Budgeted production for February should be:

Multiple Choice

• 45,200 units

• 83,100 units

• 82,500 units

• 106,925 units