The following budgeted information is provided:

Month	1	2	3
Sales in units	25,000	30,000	28,000
Production in units	26,000	32,000	25,000

One pound of materials 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. At the beginning of Month 1, there were 5,200 pounds of materials on hand. Purchases of raw materials for Month 1 would be (in pounds):

Question 18 options:

	35,000.
	37,400.
	27,200.
	32,000.