Vestal Products Inc How Many Units Should Vestal's 2009 Flexible Sales Budget Be

Multiple Choice

Vestal Products Inc.had the following information available for 2009:
$\begin{array}{lr} \text {Budgeted sales for 2009 } & \text { 90000 units } \\ \text { Units in beginning inventory (1/1/08) } &\text { 4000 units }\\ \text { Units produced during 2009 } &\text { 100000 units }\\ \text { Units in ending inventory (31/12/08) } &\text {6000 units}\\\end{array}$

How many units should Vestal's 2009 flexible sales budget be based upon?

A) 100 000
B) 102 000
C) 98 000
D) 90 000