Straw Company manufactures a single product. It has a policy of keeping finished goods inventory amounting to 150% the coming months budgeted sales. Raw materials, on the other hand, are kept at twice the coming months budgeted production requirements. Each unit of product requires 4 kilos of raw materials. The production budgets (in units) consists of the following:

January 5,000 units February 5,500 units

March 4,700 units April 4,500 units

Purchases of raw materials in March would be:

A. 15,600 kilos C. 18,000 kilos

B. 17,200 kilos D. 24,000 kilos