When constructing the production budget, the desired ending inventory for the first period is

A		the beginning inventory for the second period.
B		often expressed as a percentage of the first period's sales.
C		generally more than the beginning inventory for the first period.
D		not a factor in the production budget.

Darkwood Inc. produces and markets bookshelves. The sales forecast indicates that 30,000 bookshelves will be sold at a selling price of $45 per unit. Darkwood expects to incur $2.80 in variable selling and administrative expenses per unit. In addition, the company anticipates the following fixed expenses: Administrative salaries $80,000 Office equipment depreciation $ 9,000 Advertising $25,000 The Total budgeted Sales and Administrative Expense Budget for Darkwood Inc. is (Hintbe sure to read carefully of what I'm asking for within the budget!)

	A	$189,000
	B	$198,000
	C	$9,000
	D	$114,000