Alliance Company budgets production of $31,000$ units in January and $35,000$ units in February. Each

finished unit requires $4$ pounds of raw material $K$ that costs $$4\mathrm{.}00$ per pound. Each month's ending raw

materials inventory should equal $40\%$ of the following month's budgeted materials. The January $1$

inventory for this material is $49,600$ pounds. What is the budgeted materials cost for January?

Multiple Choice

$$496,000.$

$$720,000.$

$$521,600.$

$$297,600.$

$$422,400.$