The Tobler Company Has Budgeted Production for Next Year as Follows

Multiple Choice

The Tobler Company has budgeted production for next year as follows:
$\begin{array}{|l|r|r|r|r|}\hline \text { Quarter } & \text { First } & \text { Second } & \text { Third } & \text { Fourth } \\\hline \text { Production in } & 10,000 & 12,000 & 16,000 & 14,000 \\\text { Units } & & & & \\\hline\end{array}$
Four kilograms of raw materials are required for each unit produced.At the start of the year,raw materials on hand total 4,000 kilograms.The raw materials inventory at the end of each quarter should equal 10% of the next quarter's production needs.What would be the budgeted purchases of raw materials in the third quarter?

A) 50,400 kilograms.
B) 56,800 kilograms.
C) 62,400 kilograms.
D) 63,200 kilograms.