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Based on these information , production budget is A-4900000 B-5100000 C-5400000 D-5200000
AN B->>>>>>>>>>>>>>>>>>>>5100000
B-production budget is5100000
=5000000
Answer option: B -5100000
Please mention INVENTORY instead of RAW MATERIALS--Then only the above answer would be valid-----because it is a production calculation based on sales--raw materials require processing.