20 Some accountants have decided to sublime the their income by selling beehives. They expect to sell 24,000 hives in 2021. The ended 2020 with 2,300 completed hives in inventory and would like to complete operations in 2021 with at least 1,900 completed hives in inventory. There is no ending work in process inventory. One beehive holds about 250 bees. The bees are purchased for $3 per 1,000 bees. The hives sell for $11 each. How many beehives would the 2021 production budget identify as needing to be produced? A. 25,900 B. 26,300 C. 24,000 D. 23,600