Production Budget for the three quarters for Arab Corp. are: 94,500 units at first quarter 67,500 units at second quarter and 54,000 at third quarter. Arab Corp. has a policy of maintaining an ending goods equal to 40 per production requirements. three pounds of raw materials are required to make each unit of finished goods. Raw materials are expected to cost $4 per pound. What are the budgeted costs of direct materials to be purchased during the second quarter? ntory of raw materials of the next quarter's

O a. $248,400 O b. $874,800 OC. $745,200 O d. None of these