Gilford, Inc. expects to sell 30,000 athletic uniforms for $80 each in 20X7. Direct materials costs are $20, direct manufacturing labor is $8, and manufacturing overhead is $6 for each uniform. The following inventory levels apply to 20X7 (assume one unit of Finished Gods is equal to one unit of Direct Material): Beginning Inventory Ending Inventory Direct materials 12,000 units 9,000 units Work-in-process inventory 0 units 0 units Finished goods inventory 6,000 units 5,000 units What is the amount budgeted for direct material purchases in 20X7 : A) $520,000 B) $600,000 C) $580,000 D) $760,000