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 lbs.

Direct material B ($18 per lb.)

1/2 lb.

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

a. 216,000 lbs. of A; 72,000 lbs. of B
b. 216,000 lbs. of A; 36,000 lbs. of B
c. 234,000 lbs. of A; 39,000 lbs. of B
d. 225,000 lbs. of A; 37,500 lbs. of B