Walman Company is budgeting sales of 42,000 units of product Y for March 19X3. To make one product of Y, three kilograms of direct material A are required. Actual beginning and desired ending inventories of direct material A and product Y are as follows. March 1 March 31 Direct material A 100,000 Kg 110,000 Kg Product Y 22,000 units 24,000 units There is no work in process inventory for product Y at the beginning and end of March. For the month of March, how many kilograms of direct material A is Walman planning to purchase? a) 126,000 b) 132,000 c) 136,000 d) 142,000