Mancini Corporation sells a single product. Budgeted sales for the year are anticipated to be 640,000 units, estimated beginning inventory is 98,000 units, and desired ending inventory is 80,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A .50 lb per unit @ $.60 per pound Material B 1.00 lb per unit @ $1.70 per pound Material C 1.20 lb per unit @ $ 1.00 per pound The amount of direct materials A purchased during the year is: A. $186,600 B. $181,200 C. $240,000 D. $210,600