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Answer (A) is correct . Beginning inventory should be 30,600 pounds (34,000 units of budgeted sales × 3 pounds × 30%). Ending inventory should be 43,200 pounds (48,000 units of budgeted sales for Quarter 4 × 3 pounds × 30%). Since BI plus purchases minus EI equals Quarter 3 budgeted sales, purchases must be 114,600. 30,600 + X – 43,200 = 3 × 34,000 X – 12,600 = 102,000 X = 114,600

Answer (B) is incorrect because The ending inventory required for the third quarter is 43,200 pounds.
Answer (C) is incorrect because The figure of 38,200 is calculated without taking into account that each unit of product requires 3 pounds of direct materials.
Answer (D) is incorrect because The beginning inventory required for the third quarter is 30,600 pounds.