Beridze manufacturing expects to produce 2 comma 100 units in january and 3 comma 800 units in february. beridze budgets $ 50 per unit for direct materials. the amount of indirect materials needed for production has been determined to be insignificant and will therefore not be considered in the calculation. the balance in the raw materials inventory account (all direct materials) on january 1 is $ 38 comma 450. beridze desires the ending balance in raw materials inventory to be 20% of the next month's direct materials needed for production. desired ending balance for february is $ 52 comma 100. what is the cost of budgeted purchases of direct materials needed for january? a. $ 104 comma 550