Projected sales, beginning finished goods inventory, and ending finished goods inventory for Sommers, Inc. are as follows:

Sales	50,000 units
Beginning inventory	4,000 units
Ending inventory	8,000 units

Each finished unit requires four pounds of materials which cost $6 per pound. The beginning inventory of materials is 12,000 pounds and the desired ending inventory is 3,000 pounds. Sommers budgeted purchase cost for materials is:

	A.	none of these
	B.	$1,242,000
	C.	$1,296,000
	D.	$1,350,000
	E.	$1,206,000