The sales budget for Modesto Corp. shows that 21,400 units of Product A and 23,400 units of Product B are going to be sold for prices of $11.40 and $13.40, respectively. The desired ending inventory of Product A is 30% higher than its beginning inventory of 3,400 units. The beginning inventory of Product B is 3,900 units. The desired ending inventory of B is 4,400 units. Budgeted purchases of Product A for the year would be:

a. 25,820 units.

b. 22,420 units.

c. 14,220 units.

d. 21,400 units.

e. 20,900 units.