Marst Corporation's budgeted production in units and budgeted raw materials purchases over the next three months are given below: January February March 82,000 Budgeted raw materials purchases (in pounds) 195,009 157,600 160,800 Budgeted production (in units) 70,400 ? 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 44,352 pounds of raw materials on hand on January 1. Budgeted production for February should be