Ichiro Ltd. uses 10 kilograms of direct materials for each unit of its product during manufacturing. The cost per kilogram of direct materials is $7. Ichiro does not keep any inventory of direct materials, always purchases what it requires for each month, and uses the entire amount purchased. The company maintains finished goods inventory of its product equalling 10% of the projected sales in the following month. It presently has 100 units on hand at the end of December. The following shows the projected sales for the next three months: January February March Expected sales (units) 1,000 3,000 2,000 Which one of the following is the budgeted purchase (in dollars) of direct materials for February? Question 2 options: a) $203,000 b) $210,000 c) $224,000 d) $231,000