22: Some accountants decided to supplement their income by selling beehives. They expect to sell 24,000 hives in 2001. They ended 2020 with 2300 completed hives in inventory and would like to complete operations in 2021 with at least 1,900 completed hives in inventory. There is no ending work in process inventory. One beehive holds about 250 bees. The bees are purchased for $3 per 1,000 bees. The hives sell for $11 each. What would be the yearly total on the direct materials purchases budget for bees purchases? (Assume fir this question that 18,000 beehives will be produced) A. $216,000 B. $ 13,500 C. 45,000 D. 9,000