Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 602,000 units, estimated beginning inventory is 106,000 units, and desired ending inventory is 86,000 units. The quantities of direct materials expected to be used for each unit of finished product are as follows: Material A: 0.50 lb. per unit @ $0.68 per pound Material B: 1.00 lb. per unit @ $1.81 per pound Material C: 1.20 lb. per unit @ $0.84 per pound

The dollar amount of Material B to be used in production during the year is

a. $1,264,104

b. $842,736

c. $1,580,130

d. $1,053,420