QUESTION $11$

Each unit of product Beta requires $2kg$ of raw material and $4$ direct labour hours. Material costs $2$ per $kg$ and the direct labour rate is $7$ per hour.

The production budget for Zeta for April to June is as follows:

$\backslash$table$[[,$April,May,June$],[$Production units,$7,800,10,400,9,200]]$

Raw material opening inventories are budgeted as follows:

$\backslash$table$[[,$April,May,June$],[,2,800,3,200,3,100]]$

The closing inventory budgeted for June is $3,900kg.$

Material purchases are paid for in the month following purchase.

What is the figure to be included in the cash budget for June in respect of payments for purchases?

A$.29,000$

B$.41,400$

C$.25,750$

D$.35,250$