An extract from next year's budget for a manufacturing company is shown below. Month 3 Month 4 Glo Sales 100,000 units 120,000 units Closing inventory of finished goods 6,000 units 8,000 units Closing inventory of raw materials 22,000 kg 8,000 units Each unit requires 2 kg material What is the budgeted material usage for month 4? O a. 244,000 kg O b. 240,000 kg O c. 230,000 kg O d. 234,000 kg