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Baker Inc., a local manufacturer of cooking tools, had the following information available for 2009: Budgeted sales for 2009 250,000 units Units in beginning inventory

Baker Inc., a local manufacturer of cooking tools, had the following information available for 2009:

Budgeted sales for 2009

250,000 units

Units in beginning inventory (1/1/08)

5,000 units

Units produced during 2009

265,000 units

Units in ending inventory (12/31/08)

2,000 units

How many units should Baker's 2009 flexible sales budget be based upon?

268,000

265,000

250,000

262,000

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