Masterson Company's budgeted production calls for 56,000 units in April and 52,000 units in May of a key raw material that costs $1.85 per unit. Each month's ending raw materials inventory should equal 30% of the following month's budgeted materials. The April 1 inventory for this material is 16,800 unit. What is the budgeted materials needed in units for April?

Select one:

a. 71,600 units.

b. 39,200 units.

c. 57,600 units.

d. 56,000 units.

e. 54,800 units.