g expects to produce 2,200 units in January and 3,200 units in February. Beridze budgets $40 per unit for direct materials. The amount of indirect materials needed for production has been determined to be insignificant and will therefore not be considered in the Inventory account (all direct materials needed for production Desired ending balance for February is $52,000. What is the cost of budgeted purchases of direct materials needed for January? The balance in the Raw tobe 6 of to next month's direct ) on January 1 is $37,550. Beridze desires the ending balance in Raw O A $164,800 O B. $103,250 OC. $88,000 O D. $127.250