10 p QUESTION 5 Baton Rouge Co. expects to produce 2,400 units in January and 3.700 units in February. The firm budgets $45 of direct material per unit and expects to have $37,250 of direct materials in inventory on January 1. Each month, the firm wants the direct materials ending balance to be 70% of the next month's direct materials needs. What is the budgeted cost of direct materials purchases for January? O A $224,550 OB.5108,000 OC 5146,350 OD 5187,300 10 na