36. Donaldson Manufacturing Company's production budget requires the following units for the upcoming year: 1st quarter 2nd quarter 3rd quarter 4th quarter 4,000 units 3,500 units 3,000 units 5,000 units Each unit requires two pounds of material. The material cost is $1.50 per pound. Donaldson intends to have beginning inventory equal to 10% of the current quarter's material needs. Budgeted direct material usage costs for the second quarter would be: A. $4,650 B. $5,100 C. $10,650 D. $10,350 E. $3,550