Production estimates for July for Starling Co. are as follows: Estimated inventory (units), July 1 8,500 Desire * dinventory(units), July * 31 10,500 Expected sales volume (units), July 76,000 For each unit produced, the direct materials requirements are as follows: Material A (\$5 per lb.) 3.0 lbs. Material B (18 per lb.) 0.5 lb. The number of pounds of Materials A and B required for July production is 216,000 lbs. of A ; 36,000 lbs. of B O225,000 lbs . of A; 37,500 lbs. of B 216,000 lbs. of A; 72000 lbs. of B 234,000 lbs. of A ; 39,000 lbs. of B