Presented is selected first quarter budget data for the Barney Company:

	Sales
January	25,000 units
February	20,000 units
March	42,000 units

Additional information:

Each unit of finished product requires two pounds of raw materials.

Barney maintains ending finished goods inventories equal to 25 percent of the following month's budgeted sales.

Barney maintains raw materials inventories equal to 20 percent of the following month's budgeted production.

January 1 inventories are in line with Barney's inventory policy.

Presented is additional information for the Barney Company Price per pound of raw materials $25 Direct labor per unit of finished product 0.50 hours at $20 per hour Total monthly factory overhead $150,000 + $10 per direct labor hour Barney's total manufacturing cost budget for January is:

Select one:

A. $1,575,000

B. $1,717,500

C. $1,693,750

D. $1,425,000