managerial accounting question

Beridze Manufacturing expects to produce 2.700 units in January and 3.300 units in Februarv. Beridze budgets $50 00 per unit for direct materials. The amount of indirect materials needed for production has been determined to be insignificant and will therefore not be considered in the calculation. The balance in the Ran Materials Inventory account (all direct materials) on January 1 is $38 350 00. Beridze desires the ending balance in Raw Nlaterials Inventory to be 60% of the next month's direct materials needed for production. Desired ending balance for February is $50 800.00. What is the cost of budgeted purchases of direct materials needed for January? ord e A. $195 650.00 B. S177.650.00 C. $135 000.00 OD. $234.000.00 200m