Sales of 50 000 Finished Products Are Budgeted for Tracey

Sales of 50 000 finished products are budgeted for Tracey Company.Four kilograms of direct material are required for each finished unit.Actual beginning and desired ending inventories of direct material and finished goods are as follows.All products are finished at the end of the period,so there is no work in process at the beginning and end of the period.How many kilograms of direct material is the company planning to purchase?

A) 218 000
B) 214 000
C) 186 000
D) 184 000