A company has budgeted sales of 24,000 finished units for the forthcoming 6-month period. It takes 4 pounds of direct materials to make one finished unit. Given the following:

	Finished Units	Direct Materials (Pounds)
Beginning inventory	14,000	44,000
Target ending inventory	12,000	48,000

How many pounds of direct materials should be budgeted for purchase during the 6-month period?

A.

48,000

B.

88,000

C.

92,000

D.

96,000