Presented is selected second quarter budget data for the Arnold Company.

Sales

April $20,000$ units

May $30,000$ units

June $36,000$ units

Additional information:

$$ Each unit of finished product requires three pounds of raw materials.

$$ Arnold maintains ending finished goods inventories equal to $20\%$ of the following month's budgeted sales.

$$ Arnold maintains raw materials inventories equal to $25\%$ of the following month's budgeted production.

$$ April $1$ inventories are in line with Arnold's inventory policy.

Arnold's budgeted purchases $($in pounds$)$ for April are

a$.$

$$1,680,000$

b$.$

$$880,000$

c$.$

$$1,828,000$

d$.$

$$1,966,000$

Presented is selected second quarter budget data for the Arnold Company.

Sales

April $20,000$ units

May $30,000$ units

June $36,000$ units

Additional information:

$$ Each unit of finished product requires three pounds of raw materials.

$$ Arnold maintains ending finished goods inventories equal to $20\%$ of the following month's budgeted sales.

$$ Arnold maintains raw materials inventories equal to $25\%$ of the following month's budgeted production.

$$ April $1$ inventories are in line with Arnold's inventory policy.

$$ Price per pound of raw materials $-$ $$20$

$$ Direct labor per unit of finished product $-0\mathrm{.}40$ hours at $$25$ per hour

$$ Total monthly factory overhead $-$ $$200,000+$ $$10$ per direct labor hour

Arnold's total manufacturing cost budget for April is

a$.$

$$1,828,000$

b$.$

$$1,680,000$

c$.$

$$1,966,000$

d$.$

$$880,000$