Beridze Manufacturing expects to produce 2,200 units in January and 3,500 units in February. Beridze budgets $45 per unit for direct materials. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is $38,150. Beridze desires the ending balance in Raw Materials Inventory to be 20% of the next month's direct materials needed for production. Desired ending balance for February is $51,500. What is the cost of budgeted purchases of direct materials needed for January? $ $38,150. Beridze desires the ending balance in Raw Materials Inventory to b O A. $92,350 O B. $130,500 OC. $99,000 OD. $80,650