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Answer (B) is correct . The 67,500 of sales for the quarter average 750 per day for 90 days. Thus, production for the quarter can be calculated as follows: Budgeted sales 67,500 Add:??required?ending?inventory?(750?×?10?days) 7,500 Total units needed 75,000 Less:? beginning inventory (3,500 – 200) (3,300) Budgeted production 71,700

Answer (A) is incorrect because The figure 75,000 results from ignoring the units available in beginning inventory.
Answer (C) is incorrect because The figure 71,500 results from failing to subtract the obsolete units in beginning inventory.
Answer (D) is incorrect because The figure 64,350 results from miscalculating the average sales per day.