Jason Manufacturing has the following information: Expected units to produce in March Expected units to produce in April Budgeted direct materials cost per yard Budgeted direct materials needed per unit Raw Materials Inventory balance on March 1 (all direct materials) Desired ending balance in Raw Materials Inventory at the end of each month 3,500 units 4,500 units $40 5 yards 1,100 yards 18% of next month's direct materials needed for production The amount of indirect materials needed for production has been determined to be insignificant and will therefore not be considered in the calculation. What is the cost of the budgeted purchases of direct materials needed for March? OA. $538,000 OB. $818,000 OC. $342,000 D. $862.000