B. This answer is incorrect. See the correct answer for a complete explanation.

C. This is the amount of beginning inventory. See the correct answer for a complete explanation.

D. This is a basic question of units needed in a period, but it is about the number of units of the raw materials that are needed. There are 3 units of raw materials in a finished unit. The amount needed in the third quarter itself is 102,000 units of raw materials (3 * 34,000 finished units). In addition, the ending inventory is 30% of the next quarter's needs. This is 43,200 units of raw materials (48,000 finished units * 3 * .3). The beginning inventory was 30% of the current quarter's needs or 30,600 (102,000 * .3).

Beginning Inventory + Purchases - Amount Used = Ending Inventory

30,600 + Purchases - 102,000 = 43,200

Purchases = 114,600

A total of 114,600 units of raw materials need to be purchased this period.