Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be $640,000$ units, estimated beginning inventory is $108,000$ units, and desired ending inventory is $90,000$ units. The quantities of direct materials expected to be used for each unit of finished product are given below.

Material A $0\mathrm{.}50lb.$ per unit @ $$0\mathrm{.}70$ per pound

Material B $1\mathrm{.}00lb.$ per unit @ $$1\mathrm{.}70$ per pound

Material C $1\mathrm{.}20$ lbs$.$ per unit @ $$1\mathrm{.}00$ per pound

The dollar amount of Material A used in production during the year is

a$.$ $$224,600$

b$.$ $$311,000$

c$.$ $$217,700$

d$.$ $$528,700$