Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be $640,000$ units, estimated beginning invent s $98,000$ 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 as follows:

Material A: $0\mathrm{.}5lb.$ per unit @ $$0\mathrm{.}60$ per pound

Material B: $1\mathrm{.}0lb.$ per unit @ $$1\mathrm{.}70$ per pound

Material C: $1\mathrm{.}2$ lbs$.$ per unit @ $$1\mathrm{.}00$ per pound

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

a$.$ $$1,026,800$

b$.$ $$1,193,400$

c$.$ $$1,224,000$

d$.$ $$1,057,400$