Masterson Company's budgeted production calls for 76,000 liters in April and 72,000 liters in May of a key raw material that costs $1.80 per liter. 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 15,200 liters. What is the budgeted materials need in liters for April?