21 A sporting goods manufacturer budgets production of 47,000 pairs of ski boots in the first quarter and 38.000 pars in the second quarter of the upcoming year Each pie of boots requires 2 Wlograms (g) of a key raw material. The company aims to end each quarter with ending raw materials inventory equal to 30% of the following quarter's material needs. Beginning inventory for this material is 28.200 kg and the cost per kg $8. What is the budgeted materials purchases cost for the first quarter? Moe Crore 3700200 1952.000 O 1971600 3526.400 795.200 he