Otis Company's budgets production of 46,000 units in August and 44,000 units in September. Each finished unit requires 2 pounds of raw material A that costs $3.00 per pound. Each month's ending raw materials inventory should equal 30% of the following month's budgeted materials. The August 1 inventory for this material is 27,600 pounds. What is the budgeted materials need in pounds for August?

90,800 pounds.

88,000 pounds.

118,400 pounds.

92,000 pounds.