Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be $673,000$ units, estimated beginning inventory is $109,000$ units, and desired ending inventory is $83,000$ units. The quantities of direct materials expected to be used for each unit of finished product are as follows:

Material A $0\mathrm{.}50lb.$ per unit @$$0\mathrm{.}69$ per pound Material B $1\mathrm{.}00lb.$ per unit @$$1\mathrm{.}76$ per pound Material C$1\mathrm{.}20$ lb$.$ per unit @ $$1\mathrm{.}05$ per pound

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

a$..$ $$223,215$

b$.$ $$232,185$

c$.$ $$815,220$

d$.$ $$1,138,720$