Marst Corporation's budgeted production in units and budgeted raw materials purchases over the next three months are given below: Budgeted production (in units) Budgeted raw materials purchases (in pounds) January 70,900 197,769 February March ? 165,100 84,500 163,300 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 44,667 pounds of raw materials on hand on January 1. Budgeted production for February should be: