Dean Manufacturing expects bo produse 12,900 units in January and 14,200 unts in February. The company budgets $35 per yard for drect mateciass and each unit has been budgoted 1 yard of materiai. The amount of indirect materials needed for production has been determined to be insignificant and wil therefore nof be considered in the calculator. The balance in the Raw Materials Inventory account (all direct materials) on danuary 1 is 4,100 yaedt. The company desires the ending balanco in Raw Materials inventory to be 17% of the next monthis droct materlals neeotad for production. What is the cost of the budgeted purchases of direct materials needed for January? A. 5535.900 B. $84.400 C. 5392.490 D. 1451.500