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Walman Company is budgeting sales of 40,000 units of Product Y for March 2000. To make one unit of finished product, three pounds of raw material A are required. Actual beginning and desired ending inventories of raw material A and Product Y are as follows:

Raw material A

    1 1          pounds

120,000 pounds

Product Y

21 ,000 units

24,000 units

There is no work-in-process inventory for product Y at the beginning and end of March. For the month of March, how many pound of raw material A is Walman planning to purchase?

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