Presented is selected first quarter budget data for the Barney Company: Sales January 25,000 units February 20,000 units March 42,000 units Additional information: Each unit of finished product requires two pounds of raw materials. Barney maintains ending finished goods inventories equal to 25 percent of the following month's budgeted sales. Barney maintains raw materials inventories equal to 20 percent of the following month's budgeted production. January 1 inventories are in line with Barney's inventory policy. Barney's budgeted purchases (in pounds) for January is:

A. 66,000 pounds

B. 48,200 pounds

C. 51,000 pounds

D. None of the values are correct