A Production Budget Expressed in Units Is Equal to

A production budget expressed in units is equal to

A) budgeted sales plus beginning finished goods inventory plus targeted ending finished goods inventory.
B) budgeted sales less beginning finished goods inventory less targeted ending finished goods inventory.
C) budgeted sales less beginning finished goods inventory plus targeted ending finished goods inventory.
D) budgeted sales plus beginning finished goods inventory less targeted ending finished goods inventory.
E) last year's sales plus beginning finished goods inventory plus targeted ending finished goods inventory.