Final answer:
The total finished units to be produced is based on the budgeted sales units.
Step-by-step explanation:
The subject of this question is Business. The question is asking about the factor that determines the total finished units to be produced.
The correct answer is option B) budgeted sales units. The total finished units to be produced is based on the sales forecast, which specifies the estimated number of units that will be sold during a given period.
For example, if the sales forecast indicates that 1,000 units are expected to be sold, the company will need to produce at least 1,000 units to meet customer demand.