Question $35$

Marst Corporation's budgeted production in units and budgeted raw materials purchases over the next three months are given below:

$\backslash$table$[[,,,],[,,,],[,$January,February,March$],[$Budgeted production $($in units$),70,000,?,80,000],[$Budgeted raw materiats purchases $($in pounds$),142,400,151,600,158,800]]$

Two pounds of raw materials are required to produce one unit of product. The company wants raw materials on hand at the end of each month equal to $30\%$ of the following month's production needs. The company is expected to have $42,000$ pounds of raw materials on hand on January $1.$ Budgeted production for February should be:

$80,600$ units

$103,400$ units

$74,000$ units

$80,000$ units