The following are the estimated monthly sales and desired ending finished goods inventories for Blushing Company for the fourth quarter ending

December $31,$ as well as the month immediately before and after:

Sales

Ending Inventory

September $,30,000$ units $,8,000$ units

October $,40,000$ units $20\%$ of next month's sales

November $,50,000$ units $20\%$ of next month's sales

December $60,000$ units $20\%$ of next month's sales

January $20,000$ units $10\%$ of next month's sales

The unit selling price is $$25.$ Materials cost per unit is $$5.$ Direct labor required per unit is $0\mathrm{.}1$ hour. The direct labor rate is $$20.$

The multiperiod production budget for the fourth quarter should show desired ending finished goods inventory at December $31$ to be

a$.2,000$ units

b$.4,000$ units

c$.12,000$ units

d$.16,000$ unitsThe following are the estimated monthly sales and desired ending finished goods inventories for Blushing Company for the fourth quarter ending December $31,$ as well as the month immediately before and after:

Month Sales Ending Inventory

September $30,000$ units $8,000$ units

October $40,000$ units $20\%$ of next month$$s sales

November $50,000$ units $20\%$ of next month$$s sales

December $60,000$ units $20\%$ of next month$$s sales

January $20,000$ units $10\%$ of next month$$s sales

The unit selling price is $$25.$ Materials cost per unit is $$5.$ Direct labor required per unit is $0\mathrm{.}1$ hour. The direct labor rate is $$20.$

The multiperiod production budget for the fourth quarter should show desired ending finished goods inventory at December $31$ to be

a$.2,000$ units

b$.4,000$ units

c$.12,000$ units

d$.16,000$ units