5. Montson, Inc. produces a product requiring three square feet at $6 per square foot. If the desired ending inventory is $18,000 and the beginning inventory is $36,000, how many units must Montson produce to make direct materials purchases $54,000?

A) 3,000

B) 4,000

C) 1,000

D) cannot tell from data given

My answer: $4,000.00