ed beginning inventory is 102,000 units, and Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 622,000 units inventory is 87,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A 0.50 Ib. per unit so.73 per pound Material 8 1.00 b. per unit $2.16 per pound Material 1.20 Ib, per unit @ S 1.17 per pound The dollar amount of Material B used in production during the year is a. $1,311,120 b. $1,048,896 c.$1,966,680 d. $1,573,344