Balmforth Products, Inc. makes and sells a single product called a Bik. It takes three yards of Material A to make one Bik. Budgeted production of Biks for the next five months is as follows:

February	19,100 units
March	20,600 units
April	17,000 units
May	17,700 units
June	19,600 units

The company wants to maintain monthly ending inventories of Material A equal to 15% of the following month's production needs. On January 31, this target had not been attained since only 2,500 yards of Material A were on hand. The cost of Material A is $0.60 per yard. The company wants to prepare a Direct Materials Purchases Budget. The total cost of Material A to be purchased in February is:

A $38,442

B $31,333

C $39,942

D $34,380