Question: What is the total cost of direct materials purchases of Gumm for the six months ending June 30, 2017?
A	$1,261,600
B	$1,362,400
C	$1,465,900
D	$1,626,400

Qtr -1 47,000 Qtr -2 59,000 6 Months 106,000 4 C COOK FARM SUPPLY COMPANY Direct Materials Budget - Gumm Units to be produced Direct materials per unit (lbs.) Total pounds needed for production Add: Desired ending direct materials (lbs.) Total required units Less: Beginning finished goods units Direct materials purchases Cost per pound Total cost of direct materials purchases 188,000 10000 198,000 9000) 189,000 $3.80 236,000 13000 249,000 10000 239,000 $3.80 424,000 13,000 437,000 9000 428,000 $3.80 Qtr -1 d COOK FARM SUPPLY COMPANY Direct Labor Budget Units to be produced Direct labor hours per unit Total required direct labor hours Direct labor cost per hour Total direct labor cost 0.25 11,750 16.00 $ 188,000 $ Qtr -2 6 Months 59,000 106,000 0.25 0.25 14,750 26,500 16.00 $ 16.00 236,000 $ 424,000 $ $