21. Next years sales forecast shows that 25,000 units of Product A and 28,000 units of Product B are going to be sold for prices of $11 and $13 per unit, respectively. The desired ending inventory of Product A is 20% higher than its beginning inventory of 3,000 units. The beginning inventory of Product B is 2,800 units. The desired ending inventory of Product B is 3,400 units. Budgeted production of Product B for the year