The sales budget for Modesto Corp. shows that 20,400 units of Product A and 22,400 units of Product B are going to be sold for prices of $10.40 and $12.40, respectively. The desired ending inventory of Product A is 20% higher than its beginning inventory of 2,400 units. The beginning inventory of Product B is 2,900 units. The desired ending inventory of B is 3,400 units. Budgeted purchases of Product B for the year would be: A. 25300 Units B. 16100 Units C. 22900 Units D. 27700 Units E. 20900 Units