Beridre Manufacturing expects to produce 2 800 units in January and 3.500 units in February Beride buds 525 per unit for direct ma The out in m e eded for production has been determined to be insignificant and will therefore not be considered in the calculation. The balance in the Raw Materials inventory account direct m o nday 11 537 850. Band desires the ending balance in Raw Materials Inventory to be 50% of the next month's direct materials needed for production Desired ending balance for February is $51.200 What is the cost of budgeted purchases of direct materials needed for January? O A $70,000 OB. $67,150 OC. $115,000 OD. $77,150