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The following are budgeted data: JanuaryFebruaryMarchSales in units16,20022,40019,200Production in units19,20020,20018,700 One pound of material is required for each finished unit. The inventory of materials at

The following are budgeted data:

JanuaryFebruaryMarchSales in units16,20022,40019,200Production in units19,20020,20018,700

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:

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