Use the information below for Mandy Corporation to answer the question that follow. Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 640,000 units, estimated beginning inventory is 98,000 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 @ $0.60 per pound Material B: 1.00 lb. per unit @ $1.70 per pound Material C: 1.20 lb. per unit @ $1.00 per pound The dollar amount of Material B used in production during the year is Oa. $1,057,400 Ob. 81,026,800 Oc..$1,224.000 Od $1,193,400