Question - Newton Manufacturing Company produces bottled juice and is budgeting sales of 250000 units for the month of March 1999 actual inventory units at March 1st and budgeted inventory units at March 31st are as follows
Actual inventory at March 1st units
Work-in-process none
Finished goods 75000
Budgeted inventory at March 31st
Work-in-process 75% processed 16000
Finished goods 60000
How many equivalent units of production is Newton budgeting for March 1999?
A. 251000
B. 235000
C. 253000
D. 247000