Commons Company produces and sells two products: round and square tables. In August 20x4, the budget projected the following for 20x5: Budgeted Sales Expected Inventories Units Price Jan. 1, 20x5 Dec. 31, 20x5 Round 5,000 $500 2,000 units 2,500 units Square 6,000 400 1,000 units 1,500 units The tables are manufactured using the following direct materials: Direct Material Round Square Q 1 kgs. 2 kgs. 2 kgs. 3 kgs. Budgeted data for 20x5 direct materials are: Direct Purchase Expected Inventories Material Price Jan. 1, 20x5 Dec. 31, 20x5 $85 per kg. 2,000 kgs. 2,500 kgs. Q 55 per kg. 1,000 kgs. 1,500 kgs. Budgeted data for 20x5 Direct labour and overhead are: Direct labour: Round 4 hours per unit at $6 per hour Square 6 hours unit at $8 per hour Overhead: $4 per direct labour hour The cost of purchases for direct material P for 20x5 is: Select one: O A. $2,805,000 O B. $2,720,000 O C. $2,635,000 O D. $2,550,000 Total budgeted production of tables in 20x5 is: Select one: O A. 12,000 units O B. 10,000 units O C. 6,500 units O D. 14,000 units