Green Manufacturing expects to produce 2400 units in January and 3700 units in February Green budgets $45 per unit for direct materials. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is $37,250. Green desires the ending balance in Raw Materials Inventory to be 70% of the next month's direct materials needed for production. Desired ending balance for February is $51,800. What is the cost of budgeted purchases of direct materials needed for January? O A. $224,550 O B. $146,350 O C. $187,300 OD. $108,000