Prior to the Start of 2009,Proctor Inc

Multiple Choice

Prior to the start of 2009,Proctor Inc.estimated budgeted sales at 225 000 units.At the start of 2009,there were 8000 units in beginning finished goods.During 2009,215 000 units were produced and 220 000 units were sold.How many units should Proctor's 2009 flexible sales budget be based upon?

A) 225 000
B) 220 000
C) 215 000
D) 212 000