Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 624,000 units, estimated beginning inventory is 104,000 units; and desired ending inventory is 90,000 units. The quantities of direct materials expected to be used for each unit of finished product are as follows: Material A0.50 ib. per unit i $0.53 per pound Material B 1,00lb. per unit $2.36 per pound Material C 1.20lb. per unit at $1.30 per pound The dollar amount of Material B used in production during the year is a. 51,151,680 b. $1,727,520 c. 52,159,400 d. $1,439,600