Rokosz Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations:

a.	The budgeted selling price per unit is $104. Budgeted unit sales for October,

November, December, and January are 6,900, 7,100, 11,300, and 15,300 units, respectively. All sales are on credit.

b.	Regarding credit sales, 30% are collected in the month of the sale and 70% in the

following month.

c.	The ending finished goods inventory equals 20% of the following month's sales.

d.	The ending raw materials inventory equals 30% of the following month's raw materials

production needs. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $2.00 per pound.

e.	The direct labor wage rate is $23.00 per hour. Each unit of finished goods requires 2.5

direct labor-hours. The budgeted required production for November is closest to:

Select one:

A. 7,100 units

B. 7,940 units

C. 10,780 units

D. 9,360 units