Please help with: 44 & 45.

44. If budgeted beginning inventory is $8,000, budgeted ending inventory is $9,400, and budgeted cost of goods sold is $10,260, budgeted production should be A. $9,600 B. $11,550 C. $11,660 D. $1,400 Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be 697,000 units, estimated 45. beginning inventory is 106,000 units, and desired ending inventory is 88,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A: 0.50 lb. per unit @ $0.60 per pound Material B: 1.00 lb. per unit @ $1.53 per pound Material C: 1.20 lb. per unit @ $1.18 per pound The dollar amount of material A used in production during the year is A. $203,700 B. $1,038,870 C. $209,100 D. $961,464