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)	70,300	?	81,500
Budgeted raw materials purchases (in pounds)	299,850	156,100	160,300

Five 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 70,300 pounds of raw materials on hand on January 1. Budgeted production for February should be:

Multiple Choice

• 18,650 units

• 82,100 units

• 74,400 units

• 81,500 units