Dean Manufacturing expects to produce 12,300 units in January and 14, 100 units in February. The company budgets 520 per yard for direct materials and each unik has been budgeted 1 yard of material. The amount of indirect material 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 13,600 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? O A $256.000 B. $303,940 OC 547 940 D. $231.940