Use the information below for Product A and Product B to answer the question that follow. Next years sales forecast shows that 20,000 units of Product A and 22,000 units of Product B are going to be sold for prices of $10 and $12 per unit, respectively. The desired ending inventory of Product A is 20% higher than its beginning inventory of 2,000 units. The beginning inventory of Product B is 2,500 units. The desired ending inventory of Product B is 3,000 units. Budgeted production of Product B for the year would be

a.26,500 units

b.22,500 units

c.24,500 units

d.23,200 units