Next year's sales forecast shows that 26,000 units of Product A and 28,000 units of Product B are going to be sold for prices of $10 and $12, respectively. The desired ending inventory of Product A is 20% higher than its beginning inventory of 3,200 units. The beginning inventory of Product B is 3,700 units. The desired ending inventory of B is 4,800 units.

Budgeted purchases of Product B for the year would be:

	29,840 units
	29,100 units
	26,000 units
	24,900 units
	14,300 units