"I Think That We Can Manufacture 12,000 Units Next Year

"I think that we can manufacture 12,000 units next year," said Hector, factory manager for XY Enterprises. "But I will need to buy significantly more tons of raw material and more replacement parts." Jill, Operations Division Manager, replied, "Hector, I'm glad to hear that. You will need to include all of these physical units in your ________ budget for next year."

A) sales
B) production
C) cost
D) cash
E) profit-loss