A) 11000 units
B) 13000 units
C) 10000 units
D) 7000 units
✅ ANSWER: D
Budget production = Budget sales + Ending inventory – Beginning inventory
= 8000 + 2000 – 3000 = 7000 units.
Budget production = Budget sales + Ending inventory – Beginning inventory
= 8000 + 2000 – 3000 = 7000 units.