3) please be very clear with your answer! thank you!!

Magnolia, Inc., manufactures bedding sets. The budgeted production is for 30,800 comforters this year. Each comforter requires 7 yards of material. The estimated January 1 beginning inventory is 3,390 yards with the desired ending balance of 4,200 yards of material. If the material costs $4.30 per yard, determine the materials budget for the year