please answer both questions please

Dean Manufacturing expects to produce 12,600 units in January and 13,900 units in February. The company budgets $50 per yard for direct materials and each unit has been budgeted 1 yard of material The amount of Indirect materials needed for production has been determined to be insignificant and will therefore not be considered in the calculation. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is 4.100 yards. The company desires the ending balance in Raw Materials Inventory to be 16% of the next month's direct materials needed for production What is the cost of the budgeted purchases of direct materials needed for January? O A $630.000 OB. 5536 200 OC. $111.200 OD. 5741 200 Erin Company, Inc. has the following budgeted sales for the first quarter Month: January February March Units 11.000 16,000 13.000 Inventory of finished goods on hand at the beginning of the quarter is 600 units. The company desires to maintain ending inventory equal to 25% of next month's sales in units. How many units are to be produced during January O A 15.000 units OB 15 600 units OC 11.000 units OD 14.400 units