Thorne Chemicals makes cleaning solution. The following information is available on December 1, 2011:

	Raw materials needed to make 1 gallon of cleaning solution:
		4 units of X
		3 units of Y
	Amount on hand, December 1:
		Raw material X			22 units
		Raw material Y			26 units
		Cleaning solution			63 gallons
	Expected sales of cleaning solution during December:			160 gallons
	Desired levels of ending inventory:
		Raw material X			30 units
		Raw material Y			24 units
		Cleaning solution			45 gallons
	Cost of raw materials:
		Raw material X			$2 per unit
		Raw material Y			$5 per unit

Given the information above, budgeted production for December is:

• 97 gallons
• 178 gallons
• 142 gallons
• 115 gallons