The following budgeted information is provided:

$\backslash$table$[[$Month$,1,2,3],[$Sales in units,$24,000,29,000,27,000],[$Production in units,$25,000,31,000,24,000]]$

One pound of materials is required for each finished unit. The inventory of materials at the end of each month should equal $15\%$ of the following month's production needs. At the beginning of Month $1,$ there were $3,750$ pounds of materials on hand. Purchases of raw materials for Month $1$ would be $($in pounds$)$:

Multiple Choice

$25,900.$

$34,000.$

$31,000.$

$33,250.$