The following is an extract from the production budget for Rytuy Limited for the first three months of 2021:

	January	February	March
Sales (units)	430	440	460
Required production	435	450	475

Each unit requires 2 kg of raw material. The raw materials inventory budget is expected to be 215 kg on 1 January and is required to be 40% of the following months production requirement.

Prepare a raw materials budget and use it to answer the following:

Calculate the opening balance of raw material inventory for February (in kg).