Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in digital equipment, Flex 10. Information concerning its operation in June is as follows:
	Budgeted units of Flex 10 for June					4,900
	Budgeted usage of FPS					44,200	pounds
	Number of units of Flex 10 manufactured					4,000
	PFS purchased					42,710	pounds
	PFS used					38,600	pounds
	Total actual cost of FPS used					$227,228
	Direct materials usage variance - unfavorable					$21,290
The cost of PPS in the flexible budget for the number of units manufactured this period is:
A) $277,500
B) $326,320
C) $305,030
D) $227,228
E) $251,422