The following are budgeted data:

$\backslash$table$[[,$January,February,March$],[$Sales in units,$16,800,23,600,19,800],[$Production in units,$19,800,20,800,19,700]]$

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