The Sherry Point Light Foundation has budgeted sales of45,000 units, target ending finished goods inventory of8,000 units, and beginning finished goods inventory of3,000 units. Required Compute the number of units that the manager expects to produce next year.

A.30,000 unitsB.45,000 unitsC.25,000 unitsD.35,000 unitsE.50,000 units