Flagstaff Company has budgeted production units of $8,000$ for July and $8,200$ for August. The direct materials requirement per unit is $3$ ounces $($oz$.).$ The company has determined that it wants to have safety stock of direct materials on hand at the end of each month to complete $25\%$ of the units of budgeted production in the following month. There was $6,000$ ounces of direct material in inventory at the start of July. The total cost of direct materials purchases for the July direct materials budget, assuming the materials cost $$1\mathrm{.}20$ per ounce, is:

Multiple Choice

$$28,980.$

$$36,180.$

$$21,600.$