Magnolia, Inc. has budgeted sales for the first quarter of the next year to be 35 comma 00035,000units. The inventory on hand at the beginning of quarter is 10 comma 00010,000units. The desired ending inventory is 1 comma 0001,000units. Calculate the budgeted production for the first quarter.

A.

36 comma 00036,000units

B.

25 comma 00025,000units

C.

1 comma 0001,000units

D.

26 comma 00026,000units