Masterson Company's budgeted production calls for 70,000 units in April and 66,000 units in May of a key raw material that costs $1.80 per unit. Each month's ending raw materials inventory should equal 20% of the following month's budgeted materials. The April 1 inventory for this material is 14,000 units. What is the budgeted materials purchases for April?

$126,000. $149,760. $100,800. $130,320. $124,560.