Prior to the Start of 2013, Proctor Inc

Multiple Choice

Prior to the start of 2013, Proctor Inc. estimated budgeted sales at 225,000 units. At the start of 2013, there were 8,000 units in beginning finished goods. During 2013, 215,000 units were produced and 220,000 units were sold. How many units should Proctor's 2013 flexible sales budget be based upon?

A) 225,000 units
B) 220,000 units
C) 207,000 units
D) 212,000 units