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)	71,600			?		88,000
Budgeted raw materials purchases (in pounds)	201,633			175,600		166,800

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 45,108 pounds of raw materials on hand on January 1. Budgeted production for February should be: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• 119,960 units

• 88,600 units

• 88,000 units

• 50,700 units