Shortie Company
Shortie Company Produces Two Products: X Brand and Y

Shortie Company
Shortie Company produces two products: X Brand and Y Brand. Budgeted sales are as follows: $$\begin{array} { l r r } & \underline { X \text { Brand } } & \underline { Y \text { Brand }}\\\text { May } & 10,000 & 40,000 \\\text { June } & 20,000 & 70,000 \\\text { July } & 15,000 & 80,000 \\\text { August } & 30,000 & 90,000\end{array}$$ The company's ending finished goods inventory policy is that X Brand should have 10% of its next month's sales in ending finished goods inventory and Y Brand should have 20% of next month's sales in its ending finished goods inventory. On May 1, finished goods inventory consisted of 1,000 units of X Brand and 9,000 units of Y Brand.Y Brand requires four units of component A. (X Brand does not use component A.) On May 1, 2,100 units of component A were in direct materials inventory. The company wants to have 30% of the following month's production needs in direct materials inventory for component A.
-Refer to Shortie Company. How many units of X Brand are budgeted for production in May?

A) 10,000
B) 11,000
C) 12,000
D) 13,000