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Answer (C) is correct . Required production of finished units is 22,000 units (target ending inventory of 12,000 + sales of 24,000 – beginning inventory of 14,000 lb.). Thus, 88,000 pounds of direct materials (22,000 × 4 lb.?per unit) must be available. Required purchases of direct materials equal 92,000 pounds (target ending inventory of 48,000 + usage of 88,000 – beginning inventory of 44,000).

Answer (A) is incorrect because The target ending inventory is 48,000.
Answer (B) is incorrect because The amount that must be available for production is 88,000 pounds of direct material. The desired 4,000-lb.?increase in direct materials inventory must also be added.
Answer (D) is incorrect because The changes in finished goods and direct materials inventories were not considered.