Production estimates for july are as follows:

estimated inventory (units), July 1 8,500

desired inventory (units), July 31 10,500

Expected sales volume (units), July 76,000

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

Direct material A ($5 per lb.) 3lbs.

Direct material B ( $18 per lb.) 1/2 lb.

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

a. 216,000 lbs. of A; 36,000 lbs. of B

b. 216,000 lbs. of A; 72,000 lbs of B

c. 234,000 lbs. of A; 39,000 lbs of B

d. 225,000 lbs of A; 37,500 lbs. of B