Production estimates for July are as follows: Estimated inventory (units), July 1 Desired inventory (units), July 31 Expected sales volume (units), July 8,500 10,500 76,000 For each unit produced, the direct materials requirements are as follows: Direct material A ($5 per Ib.) 3 lbs. Direct material B ($18 per lb.) 1/2 lb. The number of pounds of materials A and B required for July production is Oa. 216,000 lbs. of A: 72,000 lbs. of B Ob. 234,000 lbs. of A: 39,000 lbs. of B Oc. 216,000 lbs. of A: 36,000 lbs. of B Od. 225,000 lbs. of A: 37,500 lbs. of B