The following budget information is provided for Gary Company Quarter...........................1................2....................3

Production in units......23,000..........24,000.............21,000 Each finished unit requires 3 lbs of material.

The inventory of material at the end of each quarter should equal to 10% of the following quarter's production needs. How many pounds of material should be purchased for the second quarter? Select one: A. 71,100 lbs B. 75,000 lbs C. 72,000 lbs D. 74,400 lbs