Ardel Co Budgeted to Sell 200,000 Units of Zbox in September

Ardel Co. budgeted to sell 200,000 units of Zbox in September. Production of one unit of Zbox requires two pounds of aluminum and five pounds of steel powder. The beginning inventory and the desired ending inventory (in units) are as follows:How many units of Zbox are to be manufactured by Ardel Co. during September?

A) 150,000.
B) 189,000.
C) 200,000.
D) 201,000.
E) 202,000.