A company expects to sell 17,500 units and will produce 10,000 units for the month of April. Each unit requires 3 pounds of direct materials at a cost of $12 per pound. The beginning inventory of direct materials is 2,000 pounds; and the planned ending inventory of direct materials is 5,600 pounds. What is the planned cost of direct material purchases for the month of April?

• A. $253,200
• B. $316,800
• C. $586,800
• D. $403,200