The sales budget for Modesto Corp. shows that 20,600 units of Product A and 22,600 units of Product B are going to be sold for prices of $10.60 and $12.60, respectively. The desired ending inventory of Product A is 30% higher than its beginning inventory of 2,600 units. The beginning inventory of Product B is 3,100 units. The desired ending inventory of B is 3,600 units. Budgeted purchases of Product B for the year would be:
a) 28,300 units.
b) 23,100 units.
c) 21,100 units.
d) 15,900 units.
e) 25,700 units.