Simpson Corporation sells a single product. Budgeted sales for the year are anticipated to be 630,000 units, estimated beginning inventory is 106,000 units, and desired ending inventory is 80,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A 0.50 lb. per unit @ 50.70 per pound Material B 1.00 lb. per unit @ $1.80 per pound Material C 1.20 lbs. per unit @ $1.00 per pound The dollar amount of Material A used in production during the year is $224,600 $211,400. $311,000 S528,700