ELT Corporation, which makes only one product, Yester, has the following information available for the coming year. ELT expects sales to be 27,000 units at $32 per unit. The current inventory of Yester is 3,500 units. ELT wants an ending inventory of 4,200 units. Each unit of Yester takes two units of component K. Component K is estimated to cost $9 per unit. Current inventory of K is 3,900 units. ELT wants 5,800 units of K on hand at the end of the next year. What is the budgeted ending inventory cost for direct materials for the next year?

A. $70,200

B. $66,600

C. $31,500

D. $52,200