Julie Finn is preparing the materials purchases budget for the second quarter. The production manager has provided the following production budget information:

	January	February	March
Budgeted production in units of finished goods	60,000	54,000	52,000

Each unit of finished goods requires 4 gallons of direct materials.

Julie wants to maintain an ending inventory equal to 10% of the next months production needs.

How many gallons will Julie budget to purchase in February?

236,800

53,800

215,200

216,000