Next year's sales forecast shows that $20,000$ units of Product A and $22,000$ units of Product B are going to be sold for prices of $$10$ and $$12$ per unit, respectively. The desired ending inventory of Product $A$ is $20\%$ higher than its beginning inventory of $2,000$ units. The beginning inventory of Product $B$ is $2,500$ units. The desired ending inventory of Product B is $3,000$ units.

Budgeted production of Product $B$ for the year would be

a$.26,500$ units

b$.23,200$ units

c$.22,500$ units

d$.24,500$ units