Production estimates for August are as follows:

Estimated inventory (units), August 1	12,000
Desired inventory (units), August 31	9,000
Expected sales volume (units), August	75,000

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

Direct material A ($5 per lb.)	3 lbs.
Direct material B ($15 per lb.)	1/2 lb.

The total direct materials purchases of materials A and B required for August production is _____.

a.$1,260,000 for A; $630,000 for B

b.$1,170,000 for A; $585,000 for B

c.$1,080,000 for A; $540,000 for B

d.$1,125,000 for A; $562,500 for B