16. Huawei, a manufacturing company for cellphones, expects to produce 3,000 units in March and 5,600 units in April. Huawei budgets $450 per unit for direct materials. The amount of ndirect materials needed for production has been determined to be insignificant and will herefore not be considered in the calculation. The balance in the Raw Materials Inventory account (all direct materials) on March 1 is $325,000. Dell desires the ending balance in Raw Materials Inventory to be 65% of the next month's direct materials needed for production. Desired ending balance for April is $450,00. What is the cost of budgeted purchases of direct materials needed for March? A) $1,350,000 B) $1,638,000 C) $2,663,000 D) $2.988.000