I can not figure out what i am doing wrong for the problem. please help!

question. 1) Marst Corporation's budgeted production in units and budgeted raw materials purchases over the next three months are given below: 1). Budgeted production (in units) Budgeted raw materials purchases (in pounds) January February 70,200 ? 143,400 154,600 March 81,000 159,800 Four pounds of raw materials are required to produce one unit of product. The company wants raw materials on hand at the end of each month equal to 31% of the following month's production needs. The company is expected to have 42,400 pounds of raw materials on hand on January 1. Budgeted production for February should be: A) 19,623 units B ) 81,000 units C) 53.960 units D) 81,600 units