X Company has a sales budget of 25,000 finished units for the next period. The beginning finished good inventory 7,500 and the target ending finished goods inventory 9,000 units . It takes 2 units of direct materials to make one unit of finished product. How many units of direct materials should be used for production during next period? Select one: a. 65,000 b. 47,000 c. 188,000 d. 53,000