Production for October:
| Units | |
| Expected Boomerang selling units in October | 8,000 |
| Add: Desired closing stock (15% of November month selling units) |
15%(10,000) = 1,500 |
| Less: Opening stock (15% of October month selling units) |
15%(8,000) = (1,200) |
| Production for October | 8,300 |
Hence Option "C" is correct.
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