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Legacy Construction Company determines that 54,000 pounds of direct materials are needed for production in May. There are 3,200 pounds of direct materials on hand at May 1 and the desired ending inventory is 2,800 pounds. If the cost per uni of direct materials is $3, what is the budgeted total cost of direct materials purchases? 1) $163,200. 2) $158,400. 3) $165,600. 4) $160,800