Van Corp. has the following required production for 2021:

Q1 - 430 units

Q2 - 470 units

Q3 - 380 units

Q4 - 400 units

Each unit requires 2 yards of material to complete. Van Corp. wants to have 10% of next quarter's materials needs in raw materials the quarter before they are needed. At the end of the year, Van Corp. would like to have 80 yards of material in inventory. On January 1, 2021, there are 70 yards of material available. What amount of raw materials need to be purchased in Q2?

• A.

  461 yards

• B.

  884 yards

• C.

  922 yards

• D.

  407 yards