Answer:
b. 77,500
Step-by-step explanation:
Budgeted Production is the number of unit that isestimated to produce over a period of time.
Estimated Inventory on January 1 = 6,500
Estimated Inventory on December 31 = 6,500
Ending Invetory = Beginning Inventory + Production - Sales
6,000 units = 6,500 units + Production - 78,000 units
Production = 6,000 units - 6,500 units + 78,000 units
Production = 77,500 units