Marigold Company has the following quarterly forecast for the coming year: Five pounds of raw materials are required for each unit of the product. According to company policy, the raw materials inventory at the end of each quarter should equal 20% of the next quarter's production needs. The budgeted purchases for second quarter raw materials should be: A. 64,000 pounds B. 65,400 pounds C. 13,080 pounds D. 77,800 pounds E. None of the above