A standard cost card includes 3 kg of materials at a cost of 2.50. Sales are budgeted at 20,000 units. The opening inventories are finished goods, 3,000 units; raw materials 10,000 kilograms. The budget anticipates inventories at the end of the year of 2,000 units and 5,000 kg.

The production level of finished goods is:

A.

15,000

B.

19,000

C.

21,000

D.

25,000