Parker Corp Manufacturing Costs $3,000 $5,000 $4,500
Based on Managerial Judgment,what Is

Multiple Choice

Parker Corp.has developed the following information on product costs and inventories for a three-month period: $\begin{array}{lccc}&\text { January } & \text { February }& \text {March}\\\\\text { Finished goods inventory, }\\\text { units:}\\\text { Beginning } & 15 & 20 & 25 \\\text { Manufactured } & \underline{30}& \underline{45}& \underline{40} \\\text { Available } & 45&65&65\\\text { Sold } & \underline{25} & \underline{40} & \underline{50}\\\text { Ending }& \underline{20}& \underline{25}& \underline{15}\end{array}$ Manufacturing costs $3,000 $5,000 $4,500
Based on managerial judgment,what is the best predictor of manufacturing costs?

A) beginning inventory
B) units manufactured
C) ending inventory
D) units available