Cashan Corporation makes and sells a product called a Miniwarp. One Miniwarp requires 1.5 kilograms of the raw material Jurislon. Budgeted production of Miniwarps for the next five months is as follows:

August 24500

September 24700

October 24600

November 26400

December 24500

The company wants to maintain monthly ending inventories of Jurislon equal to 30% of the following months production needs. On July 31, this requirement was not met since only 10,400 kilograms of Jurislon were on hand. The cost of Jurislon is $4.00 per kilogram. The company wants to prepare a Direct Materials Purchase Budget for the next five months.

The total cost of Jurislon to be purchased in August is:

A) $149,860

B) $252,400

C) $191,460

D) $147,000