Masterson Company's budgeted production calls for 71,000 liters in April and 67,000 liters in May of a key raw material that costs $1.85 per liter. Each month's ending raw materials inventory should equal 25% of the following month's budgeted materials. The April 1 inventory for this material is 17,750 liters. What is the budgeted materials need in liters for April?

A: 70,000 liters.

B: 71,000 liters.

C: 53,250 liters.

D: 73,000 liters.

E: 87,750 liters.