Beridze Manufacturing expects to produce 2,300 units in January and 3,500 units in February. Beridze budgets $20 per unit for direct materials. The amount of indirect materials needed 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 all direct materials on January 1 IS $38,250. Ben ze desres he ending balance in Raw Mater ais e tor to be 20%, ofthe next months reci ma enas needed for production. Desired ending balance for February is $51,800. What is the cost of budgeted purchases of direct materials needed for January? OA. S21.750 OB. S46.000 c. $16.950 O D. $60,000