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) 71,000 2 85 , Budgeted raw materials purchases (in pounds) 198,321 166,680 163,800 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 44730 pounds of raw materials on hand on January 1 Budgeted production for February should be