Marst Corporation's budgeted production in units and budgeted raw materials purchases over the next three months are given below:

	January			February		March
Budgeted production (in units)	70,600			?		83,000
Budgeted raw materials purchases (in pounds)	144,810			160,600		161,800

Two 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 20% of the following month's production needs. The company is expected to have 28,240 pounds of raw materials on hand on January 1. Budgeted production for February should be: