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C is corrent. This response is payment for February purchases net of discount ($1,950,000 x .98 = $1,911,000), as calculated below.


A is incorrect. This response represents the payment for February purchases ($1,950,000) but does not consider the 2% cash discount (refer to supporting calculations for the correct answer).
B is incorrect.  This response ignores any adjustment for beginning and ending direct materials inventories by using the total direct material pounds for February production of 380,000.  The dollar amounts are as follows:

D is incorrect. This response reverses the inventory adjustments for determining the amount of direct materials that need to be purchased during February. The 2% cash discount is included in the calculations(refer to supporting calculations in the correct answer).