Production estimates for July for Starling Co$.$ 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:

Material A $($ $$5$ per lb$.)$

$3\mathrm{.}0$ lbs $.$

Material B $($ $$18$ per lb$.)$

$0\mathrm{.}5$ lb $.$

The number of pounds of Materials A and $B$ required for July production is

a$.216,000lbs.$ of $A$;$72,000lbs.$ of B

b$.216,000lbs.$ of $A$;$36,000lbs.$ of $B$

c$.225,000lbs.$ of $A$;$37,500lbs.$ of B

d$.234,000lbs.$ of $A$;$39,000lbs.$ of B