The sales budget for Modesto Corp. shows that 20,500 units of Product A and 22,500 units of Product B are going to be sold for prices of $10.50 and $12.50, respectively. The desired ending inventory of Product A is 10% higher than its beginning inventory of 2,500 units. The beginning inventory of Product B is 3,000 units. The desired ending inventory of B is 3,500 units. Budgeted purchases of Product A for the year would be:

a. 20,000

b. 23,250

c. 20,500

d. 12,500

e. 20,750