The following budgeted Information is provided: Month Sales in units Production in units 28,000 29.000 2 33,000 35,000 31,000 28,000 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. At the beginning of Month 1, there was 5,800 lbs. of materials on hand. Purchases of raw materials for Month 1 would be (in pounds): O 30,200 41,600 O 35,000 38,000