Ardel Co. budgeted to sell 200,000 units of Zbox in September. Production of one unit of Zbox requires two pounds of aluminum and five pounds of steel powder. The beginning inventory and the desired ending inventory (in units) are as follows:

	Beginning Inventory	Desired Ending Inventory
Zbox	24,000	13,000
Aluminum	30,000	23,000
Steel powder	26,000	31,000

How many units of Zbox are to be manufactured by Adel Co. during September?

A.

150,000.

B.

189,000.

C.

200,000.

D.

201,000.

E.

202,000.