Dean Manufacturing expects to produce $12,300$ units in January and $13,600$ units in February. The company budgets $$50$ per yard for direct materials and each unit has been budgeted $1$ yard of material. 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 $4,200$ yards. The company desires the ending balance in Raw Materials Inventory to be $17\%$ of the next month's direct materials needed for production. What is the cost of the budgeted purchases of direct materials needed for January?

A$.$ $$115,600$

B$.$ $$730,600$

C$.$ $$615,000$

D$.$ $$520,600$