Sudler Production is planning to sell $600$ boxes of ceramic tile, with production estimated at

$580$ boxes during May. Each box of tile requires $44$ kilograms of clay mix and a quarter hour of direct labour. Clay mix costs $$0\mathrm{.}50$ per kilogram and employees of the company are paid $$15\mathrm{.}00$ per hour. Manufacturing overhead is applied at a rate of $110\%$ of direct labour costs. Sudler has $2,600$ kilograms of clay mix in beginning inventory and wants to have $3,000$ kilograms in ending inventory. What is the total amount to be budgeted in kilograms for direct materials to be purchased for the month? a$)25,520$

b$)25,120$

$)25,920$

d$)26,800$