Required units of finished goods to be produced for December is 14,000 and for January is 19,000. The raw materials needed per unit is 2 feet at a cost of $1.50/foot. Raw materials ending inventory must equal 10% of the following months production needs. What is the total cost of raw materials in December's beginning raw materials inventory?

a. $2,100

b. $1,900

c. $4,200

d. $5,700