Petrini Corporation makes one product and it provided the following information to help prepare the master budget for the next four $n$ operations:

e$.$ Regarding raw materials purchases, $40\%$ are paid for in the month of purchase and $60\%$ in the following month.

f$.$ The direct labor wage rate is $$23\mathrm{.}00$ per hour. Each unit of finished goods requires $2\mathrm{.}6$ direct labor$-$hours.

h$.$ Manufacturing overhead is entirely variable and is $$8\mathrm{.}00$ per direct labor$-$hour.

h$.$ The variable selling and administrative expense per unit sold is $$1\mathrm{.}70.$ The fixed selling and administrative expense per month is $

The budgeted required production for February is closest to: