Lion Industries required production for June is $132,000$ units. To make one unit of finished product, three pounds of direct material Z are required. Actual beginning and desired ending inventories of direct material Z are $300,000$ and $330,000$ pounds, respectively. How many pounds of direct material Z must be purchased? A$)408,000.$ B$)396,000.$ C$)378,000.$ D$)426,000.$