Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be $610,000$ units, estimated beginning inventory is $108,000$ units, and desired ending inventory is $89,000$ units. The quantities of direct materials expected to be used for each unit of finished product are as follows:

Material A $0\mathrm{.}50$ lb$.$ per unit @ $$0\mathrm{.}62$ per pound

Material B $1\mathrm{.}00$ lb$.$ per unit @ $$1\mathrm{.}81$ per pound

Material C $1\mathrm{.}20$ lb$.$ per unit @ $$0\mathrm{.}79$ per pound

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

a$.$ $$855,768$

b$.$ $$1,604,565$

c$.$ $$1,069,710$

d$.$ $$1,283,652$