The Direct Materials Budget Shows The Total Direct Materials Needed for Production Is
A) 21,000

The direct materials budget shows: $\begin{array}{ll}\text { Desired ending direct materials } & 48,000 \text { pounds } \\\text { Total materials required } & 69,000 \text { pounds } \\\text { Direct materials purchases } & 63,200 \text { pounds }\end{array}$ The total direct materials needed for production is

A) 21,000 pounds.
B) 5,800 pounds.
C) 15,200 pounds.
D) 132,200 pounds.