7. Production estimates for August are as follows: Estimated inventory (units), August 1 Desired inventory (units), August 31 Expected sales volume (units). August 3,000 2.000 40.000 For each unit produced, the direct materials requirements are as follows: Direct matcrial A ($2 per lb.) 5 lbs Direct material B ($11 per lb.) The number of pounds of materials A and B required for August production is: a. 195.000 lbs. of A: 39.000 lbs. of B. b. 200.000 lbs. of A: 10.000 lbs. of B. c. 205,000 lbs. of A: 11.000 lbs. of B. d. 210.000 lbs. of A: 12.000 lbs. of B