Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be $697,000$

units, estimated beginning inventory is $110,000$ 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{.}64$ per pound

Material B $1\mathrm{.}00lb.$ per unit @$$2\mathrm{.}01$ per pound

Material C $1\mathrm{.}20lb.$ per unit @$$1\mathrm{.}29$ per pound

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

a$.$ $$223,040$

b$.$ $$216,640$

c$.$ $$1,047,996$

d$.$ $$1,360,770$