Answer:
c. $453,500
Explanation:
The computation of materials requirements (in feet) is shown below:-
Estimated sales            $81,000
Add Ending inventory       $16,000
Less Opening inventory     $26,000
Units for production budget  $71,000
Production units            $426,000
($71,000 × 6)
Add Ending reserve         $106,500
($426,000 ÷ 12 × 3)
Less Beginning reserve of
feet                        $79,000
Materials requirements      $453,500
Therefore the materials requirements (in feet) for 2016 is $453,500