Sill corporation makes one product. budgeted unit sales for january, february, march, and april are 9,900, 11,400, 11,900, and 13,400 units, respectively. the ending finished goods inventory equals 20% of the following month's sales. the ending raw materials inventory equals 40% of the following month’s raw materials production needs. each unit of finished goods requires 5 pounds of raw materials. if 61,000 pounds of raw materials are required for production in march, then the budgeted raw material purchases for february is closest to: