Production estimates for August are as follows:

Estimated inventory (units), August 1	3,000
Desired inventory (units), August 31	2,000
Expected sales volume (units), August	40,000

For each unit produced, the direct materials requirements are as follows:

Direct material A ($2 per lb.)	5 lbs.
Direct material B ($11 per lb.)	1 lb.

The number of pounds of materials A and B required for August production is:

a.200,000 lbs. of A; 40,000 lbs. of B.

b.210,000 lbs. of A; 42,000 lbs. of B.

c.205,000 lbs. of A; 41,000 lbs. of B.

d.195,000 lbs. of A; 39,000 lbs. of B.