A. This is a dollar cost of materials required for February production ($4.00 * 3 * 17,250).

B. This is a dollar cost of materials required for January production ($4.00 * 3 * 16,500), not for purchases of materials.

C. This is a dollar cost of materials required for January sales ($4.00 * 3 * 15,000).

D. First, we need to determine the production requirements for January and February by using the formula for the physical flow of finished goods: Beginning Inventory + Units Produced - Units Sold = Ending Inventory.

Beginning Inventory for January will be 50% of January's sales, or .50 × 15,000. Ending Inventory for January

will be 50% of February's sales, or .50 × 18,000. Therefore, the formula for January production is:

7,500 + Units Produced - 15,000 = 9,000

Units Produced = 16,500

Beginning Inventory for February will be 50% of February's sales, already calculated as 9,000. Ending Inventory for February will be 50% of March's sales, or .50 × 16,500. The formula for February production is:

9,000 + Units Produced - 18,000 = 8,250

Units Produced = 17,250

We know that three pounds of raw materials are needed for each unit, and there were no work-in-process balances in either month. Now, we can determine the beginning and ending inventory level of raw materials for January and the usage for January.

Beginning inventory for January is 99,000 lb. (16,500 * 3 * 200%). Ending inventory for January is 103,500 lb.

(17,250 * 3 * 200%). The amount of raw materials used during January is the January production of 16,500 * 3 pounds per unit, or 49,500 pounds.

Plugging these numbers into the formula of the physical flow of goods we will get the following:

99,000 + Purchases - 49,500 = 103,500

Purchases = 54,000 pounds of raw material to be purchased in January

Multiplying this quantity by the price per pound of raw material we will get the dollar amount of purchases in January: $216,000 ($4.00 * 54,000).