jones inc. computes its budgeted production for direct materials at 15,000 units. each unit requires 2.5 pounds of materials, with 12,500 pounds on hand at the beginning of the period and 14,000 pounds desired at the end of the period. if new materials cost $8 per pound, and previous materials cost $6 per pound, jones' direct materials budget in pounds and dollars will be

a. 39,000 pounds - 234,000 dollars

b. 39000 pounds - 312000 dollars

c. 36000 pounds - 216000 dollars

d. 36000 pounds - 288000 dollars