Use the information below for August production to answer the question that follow. Production estimates for August are as follows:

Estimated inventory (units), August 1	12,000
Desired inventory (units), August 31	9,000
Expected sales volume (units), August	75,000

For each unit produced, the direct materials requirements are as follows:

Material A ($5 per lb.)	3 lb.
Material B ($18 per lb.)	lb.

The number of pounds of Material A and Material B required for August production is

a. 234,000 lb. of A; 39,000 lb. of B

b. 225,000 lb. of A; 37,500 lb. of B

c. 216,000 lb. of A; 72,000 lb. of B

d. 216,000 lb. of A; 36,000 lb. of B