Susan Wilson is preparing the materials purchases budget for the first quarter. The production manager has provided the following production budget information: January - 60000 units, February - 55900 units, March - 48800 units. Each unit requires 4 gallons of direct materials, and Susan wants to maintain an ending inventory equal to 20% of the next month's production needs. How many gallons will Susan budget to purchase in February? O 262640 232560 O 217920 223600