X Company has a sales budget of 50,000 finished units for the next period. The beginning finished good inventory 15,000 and the target ending finished goods inventory 18,000 units. It takes 4 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. 100,000 c. 188,000 d. 212,000