21. Super Solar Systems has forecast the following unit sales and production for the next year, by quarter. 2nd Quarter Production Sales lut 75 60 80 3rd 70 75 50 60 70 Super Solar has the following beginning inventories. Finished goods Direct material A Direct material B 50 units 15 kilograms 30 square metres A finished unit requires one kilogram of material A and two square metres of material B. There should be enough material on hand at the end of each quarter to meet 20% of the next quarter's production needs. There are no work-in-process inventories. What is the ending inventory for material A for quarter 2? Select one: a. 14 kilograms b. none of these C. 80 kilograms d. 78 kilograms e. 70 kilograms