Prepare a direct materials purchasing plan for January, February, and March, based on the following facts.

Lana Gonzales owns a business that assembles ceiling fan units. Each fan requires one motor system and four blades. Motors cost $45 each, and blades are $4.00 each.

Lana is able to reliably obtain motors as needed, and does not maintain them in inventory. However, blades are stocked in inventory sufficient to produce 40% of the following month's expected production.

Planned production is as follows:

January 11,000

February 13,000

March 16,000

April 12,000

In accordance with the stocking plan, January's beginning inventory included 13,000 blades.

A.

January cost	734,200
February cost	823,200
March cost	964,400

B.

January cost	700,200
February cost	808,200
March cost	935,400

C.

January cost	732,200
February cost	852,200
March cost	920,400

D.

January cost	701,200
February cost	810,200
March cost	980,400

E.

January cost	702,200
February cost	812,200
March cost	950,400