Projected sales for ABC Ltd, for next year and beginning and ending inventory data are as follows Sales 30,000 units Beginning inventory 2,000 units Targeted ending inventory 6,000 units The selling price is $20 per unit. Each unit requires 4 kg of direct material which costs $5 per kg. The beginning inventory of direct materials is 3,000 kg. The company wants to have 2,000 kg of direct materials in inventory at the end of the year. The budgeted total purchase cost of direct materials for next year would be: O a $675,000 b. $142,800 O c. $170,000 O d. $680,000 O e. $135,000