Jason Manufacturing has the following information:

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?

O A. $292,000

O B. $423,000

O C. $343,000

O D. $488,000

Expected units to produce in March Expected units to produce in April Budgeted direct materials cost per yard 3,900 units 4,900 units $50 Budgeted direct materials needed per unit 2 yards Raw Materials Inventory balance on March 1 (all direct materials) 1,300 yards 20% of next month's Desired ending balance in Raw Materials Inventory at the end of each direct materials needed month for production