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

question. 1) Marst Corporations budgeted production in units and budgeted raw materials purchases over the next three months
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Answer #1

Correct Answer will be 19623 Unit

Working for your easy understanding

Raw material purchase in February = Raw material needed for production+Desired ending inventory-Beginning inventory
Let X Unit Produced
154600 = (X*4Pound )+(81000 Unit *4*31%)-4X*0.31
154600 = 4X +100440-1.24 X
2.76X = 54160
X( Production for february) = 54160/2.76 = 19623 Units
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