M&C makes one product and it provided the following information to help prepare the master budget for its first four months of operations:

The budgeted selling price per unit is $$69.$ Budgeted unit sales for January, February, March, and April are $38,000,33,000,32,000,$ and $40,000$ units, respectively. All sales are on credit.

$35\%$ of credit sales are collected in the month of the sale and $65\%$ in the following month.

The ending finished goods inventory equals $20\%$ of the following month$$s unit sales.

The ending raw materials inventory equals $30\%$ of the following month$$s raw materials production needs. Each unit of finished goods requires $10$ pounds of raw materials. The raw materials cost $$7\mathrm{.}00$ per pound.

$25\%$ of raw materials purchases are paid for in the month of purchase and $75\%$ in the following month.

Assume $54,000$ pounds of raw materials are needed to meet production in March and the cost of raw material purchases in January is $$244,000,$ what are February's estimated cash disbursements for raw material purchases? Note that with the above given information, you can compute the budgeted pounds of raw material needed to meet production in March, but to solve this problem, ignore your computed number of pounds of raw material needed to meet production in March and use the number given. Also ignore any computed number for the budgeted cost for raw material purchases in January and use the number given.

Round your answer to the nearest whole number.