Baker Inc ,A Local Manufacturer of Cooking Tools,had the Following Information

Multiple Choice

Baker Inc. ,a local manufacturer of cooking tools,had the following information available for 2009:
$\begin{array}{lr} \text {Budgeted sales for 2009 } & \text { 250000 units } \\ \text { Units in beginning inventory (1/1/08) } &\text { 5000 units }\\ \text { Units produced during 2009 } &\text { 265000 units }\\ \text { Units in ending inventory (31/12/08) } &\text {2000 units}\\\end{array}$

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

A) 268 000
B) 265 000
C) 250 000
D) 262 000