Graham Corporation's Budget Calls for the Following Production

Graham Corporation's budget calls for the following production:
Quarter 1 = 22,500 units
Quarter 2 = 19,000 units
Quarter 3 = 17,000 units
Quarter 4 = 24,000 units
Each unit of product requires three pounds of direct material.The company's policy is to begin each quarter with 30% of that quarter's direct materials requirements.
Graham expects to have 50,000 pounds of direct materials on hand at the beginning of Quarter 1.What would be the budgeted direct materials purchases in the first quarter?

A) 17,500 pounds.
B) 34,600 pounds.
C) 37,750 pounds.
D) 67,100 pounds.
E) 84,600 pounds.