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Answer (B) is correct . Using production-related budgets, units to produce equals budgeted sales + desired ending finished goods inventory + desired equivalent units in ending work-in-process inventory – beginning finished goods inventory – equivalent units in beginning work-in-process inventory. Therefore, in this case, units to produce is equal to 650,000 + 200,000 + 100,000 – 300,000 – 75,000 = 575,000.

Answer (A) is incorrect because Ignoring the change in work-in-process inventory results in 550,000.
Answer (C) is incorrect because Reversing the treatment of beginning and ending inventories results in 725,000.
Answer (D) is incorrect because Failure to consider beginning inventories results in 925,000.