The direct materials budget shows the following: Desired ending direct materials 74,000 pounds Total materials required 108,000 pounds Direct materials purchases 94,800 pounds Beginning direct materials 20,800 pounds The total direct materials needed for production is: Select one: O a. 34,000 pounds. b. 202,800 pounds. C. 13,200 pounds. d. 20,800 pounds. o e. Not able to be determined from the provided information