Ardel Co. budgeted to sell 228,000 units of Zbox in September. Production of one unit of Zbox requires two pounds of aluminum and six pounds of steel powder. The beginning inventory and the desired ending inventory (in units) are as follows:

	Beginning Inventory	Desired Ending Inventory
Zbox	38,000	27,000
Aluminum	44,000	37,000
Steel powder	40,000	45,000

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

Multiple Choice

• 228,000.

• 164,000.

• 229,000.

• 217,000.

• 230,000.