The Direct Materials Budget Shows How Much Are the Total Direct Materials Needed for Production

Multiple Choice

The direct materials budget shows: $\begin{array}{llcc} \text { Desired ending direct materials } & \text { 2,000 kilograms} \\ \text { Materials purchased } & \text { 51,400 kilograms } \\ \text { Beginning inventory on hand} & \text {1.200 kilograms }\\\end{array}$
How much are the total direct materials needed for production?

A) 50,600 kilograms
B) 52,600 kilograms
C) 52,200 kilograms
D) 51,400 kilograms