In the first quarter of 20x6, Avas Chocolates sold 15,000 units for a total of $180,000 in sales. Avas Chocolates budgets 14% of the unit sale price for direct materials costs. If Avas Chocolates expects to increase sales by 20% each quarter, how much do they need to budget for direct materials in the first quarter of 20x7? Assume that Avas Chocolates keeps a raw materials inventory for 10% of the next quarters sales in stock. A : $53,300 B : $30,240 C : $58,524 D : $47,030