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) 74,000 ? 80,000 Budgeted raw materials purchases (in pounds) 164,800 190,800 246,800 Two 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 30% of the following month's production needs. The company is expected to have 27,000 pounds of raw materials on hand on January 1. Budgeted production for February should be: 102,000 units 48,000 units 96,000 units 142,800 units