Production estimates for August are as follows: Estimated inventory (units), August 1 Desired inventory (units), August 31 Expected sales volume (units), August 12,000 9,000 75,000 For each unit produced, the direct materials requirements are as follows: Material A ($5 per lb.) Material B ($18 per lb.) 3 lbs. 1/2 lb. The number of pounds of Materials A and B required for August production is Oa. 216,000 lbs. of A: 72,000 lbs. of B Ob. 225,000 lbs. of A: 37,500 lbs. of B Oc. 234,000 lbs. of A: 39,000 lbs. of B Od. 216,000 lbs. of A; 36,000 lbs. of B