The sales budget for Carmel shows that 21,000 units of Product A and 23,000 units of Product B are going to be sold for prices of $11.00 and $13.00, respectively. The desired ending inventory of Product A is 30% higher than its beginning inventory of 3,000 units. The beginning inventory of Product B is 3,500 units. The desired ending inventory of B is 4,000 units. Budgeted purchases of Product B for the year would be

15,500 units.

26,500 units.

21,500 units.

23,500 units.

29,500 units.