Answer:
Tucker Company
The number of board feet of wood that Tucker needs to purchase in February is:
=  46,297.
Explanation:
a) Data and Calculations:
Production Budget
                                                January   February      March      Total
Units Produced                         11,297       12,205      9,276   32,778
Board fee for each chair             4                4                4           4
Total board feet required       45,188       48,820     37,104    131,112
Board feet required               45,188       48,820     37,104    131,112
Ending Materials Inventory    9,764           7,421
Beginning Materials Inventory     (0)        (9,764)     (7,421)
Purchase of board feet        54,952      46,297