. the answer is E but i dont know how to get to it

5. A manufacturer of high-end jewelry has 160 pieces of jewelry (units) in inventory on May 1st of the current year. He expects to sell 30 pieces of jewelry this month and requires that ending finished goods inventory contain at least 170 units. Each unit requires 1.20 ounces of direct materials and materials are priced at $800 per ounce. What are the budgeted direct materials purchases for May? (a) $28,800 (b) $29,650 (c) $32,000 (d) $36,890 (e) $38,400