Shown below about four quarters 2018 from the budget of X Company: Production budget 31/12/2021 First second third Fourth quarter quarter quarter qua. production 4000 6000 10000 5000 2022 6000 8000 4kg -Material needs per unit Price per kg $5 -The inventory of raw material at the end of Each quarter is to be equal 40% of the required Material for the next quarter -The ending inventory 2020 units produce 3000 units. The cost of material purchase for First quarter 2022 would be: A: 960000 B: 136000 C: 168000 D:NO ANSWER O 1. A O 2. B