Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 696,000 units, estimated beginning inventory is 104,000 units, and desired ending inventory is 81,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A 0.50 lb. per unit @ $0.68 per pound Material B 1.00 lb. per unit @ $1.76 per pound Material C 1.20 lb. per unit @ $1.35 per pound The dollar amount of Material C used in production during the year is Oa. $1,199,286 Ob. $1,308,312 Oc. $981,234 Od. $1,090,260 Nuthatch Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of business September, October, and November are $236,000, $315,000, and $426,000, respectively. The company expects to sell 30% of its merchandise for cash. Of sales on account, 80% are expected to be collected in the month of the sale and 20% in the month following the sale. The cash collections expected in October from accounts receivable are estimated to be Oa. $176,400 Ob. $209,440 Oc. $251,328 Od. $143,360