To make one unit of the finished product, the total amount (in pounds) of the material needed is,
m = 110,000 lbs - 100,000 lbs
= 10,000 lbs/unit
To determine how much of this is needed for 44,000 units, we just have to multiply the calculated amount by the number of units.
total mass = (44,000 units)(10,000 lb/unit)
= 440,000,000 lbs