Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Elton, Inc., expects to sell 6,000 ceramic vases for $40 each. Direct materials costs are $4, direct manufacturing labor is $20, and manufacturing overhead is $6 per vase. The following inventory levels apply to 2011:

-How many ceramic vases need to be produced in 2012?

A) 5,900 vases
B) 6,100 vases
C) 7,000 vases
D) 6,000 vases