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

Estimated inventory (units), July 1	8,500
Desired inventory (units), July 31	10,500
Expected sales volume (units), July	76,000

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

Direct material A ($5 per lb.)	3 lb.
Direct material B ($18 per lb.)	lb.

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

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

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

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

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