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: Material A ($5 per 1b.) 3 lbs. Material B ($18 per lb.) 1/2 lb. The total direct materials purchases (assuming no beginning or ending inventory of material) of Materials A and B required for August production is Oa. S1,170,000 for A; S702,000 for B Ob. 51,080,000 for A; 5648,000 for B Oc. $1,125,000 for A; 5675,000 for B Od. 51,080,000 for A: 51,296,000 for B