The following are budgeted data: January February March Sales in units 15,000 20,000 18,000 Production in units 18,000 19,000 16,000 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. Purchases of raw materials for February would be budgeted to be:______.A) 20,400 pounds.B) 19,600 pounds.C) 18,600 pounds.D) 18,400 pounds.