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)	70,200	????	81,000
Budgeted raw materials (in pounds)	143,400	154,600	159,800

Four 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 31% of the following month's production needs. The company is expected to have 42,400 pounds of raw materials on hand on January 1.

Required:

Prepare the Budgeted production for February