05: Samson Inc. expects to sell 10,000 barbells for $18.00 each. Direct materials costs are $5.00, direct manufacturing labor is $6.00, and manufacturing overhead is $2.50 per barbell. Each barbell requires 6 kilograms (kg) of material which is all added at the start of production. Each barbell requires one-quarter hour of direct labor, and manufacturing overhead is allocated based on direct labor hours. Marketing costs are $2.00 per barbell. The following inventory levels are expected to apply to 2019: Beginning inventory Ending inventory Direct materials 500 kg 800 kg Finished goods inventory 200 units 150 units How many kilograms of material will need to be purchased for 2019? (2 Marks) a) 60,900 kg. b) 60,000 kg. c) 60,600 kg. 8 d) 60,300 kg. 9 e) 62,100 kg