The Jung Corporation's production budget calls for the following number of units to be produced each quarter for next year: Budgeted production Quarter 1 45,000 units Quarter 2 38,000 units Quarter 3 34,000 units Quarter 4 48,000 units Each unit of product requires three pounds of direct material. The company's policy is to begin each quarter with an inventory of direct materials equal to 30% of that quarter's direct material requirements.

Budgeted direct materials purchases for the third quarter would be:

a.114,600 pounds

b. 89,400 pounds

c. 38,200 pounds

d. 29,800 pounds