Budgeted production is calculated by:
A. adding budgeted unit sales to budgeted beginning work in process inventory, and subtracting budgeted ending work in process inventory.
B. adding budgeted unit sales to budgeted ending finished goods inventory, and subtracting budgeted beginning finished goods inventory.
C. adding budgeted unit sales to budgeted beginning finished goods inventory, and subtracting budgeted ending finished goods inventory.
D. adding budgeted unit sales to budgeted ending work in process inventory, and subtracting budgeted beginning work in process inventory.
Answer: B
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