beridze manufacturing company expects to produce 2,300 units in january and 3,300 units in february. beridze budgets 25.00 per unit for direct materials. the amount of inderect materials needed for production has been determined to be insignificant and will therefor not be considered in the calculation. the balance in the raw materials inventory account on january is 38,150.00. Beridze desires the ending balance in raw materials inventory to be 10% of the next months direct materials needed for production. desired ending balance for february is $50,400.00. what is the cost of the budgeted purchases of direct materials needed for january?

OA $27,600.00 O B. $65,750.00 O C. $25,100.00 OD. $57,500.00