Newton Manufacturing Company produces bottled juice and is budgeting sales of 250000 units for the month of March 1999 actual inventory units at March 1st and budgeted inventory units at March 31st are as follows

Actual inventory at March 1st units

Work-in-process none

Finished goods 75000

budgeted inventory at March 31st

Work-in-process 75% processed 16000

Finished goods 60000

How many equivalent units of production is Newton budgeting for March 1999?

A. 251000

B.235000

C.253000

D.247000