The following are budgeted data: January February March Sales in units 16,200 22,400 19,200 Production in units 19,200 20,200 18,700 One pound of material is required for each finished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. Purchases of raw materials for February would be budgeted to be: OA. 20,500 pounds OB. 20,400 pounds OC. 19,900 pounds OD. 18,300 pounds