Troughton Company manufactures radio-controlled toy dogs.Summary budget financial data for Troughton for the current year are as follows.Troughton 公司生产遥控玩具狗。公司今年的预算财务数据概 况如下：
Troughton uses an absorption costing system with overhead applied based on the number of units produced, with a denominator level of activity of 5,000 units.Underapplied or overapplied manufacturing overhead is written off to cost of goods sold in the year incurred.The $20,000 budgeted operating income from producing and selling 5,000 toy dogs planned for this year is of concern to Trudy George, Troughton’s president.She believes she could increase operating income to $50,000 (her bonus threshold) if Troughton produces more units than it sells, thus building up the finished goods inventory. How much of an increase in the number of units in the finished goods inventory would be needed to generate the $50,000 budgeted operating income？ Thoughton 公司采用吸收成本方法把制造费用按产品数量进行分配，即用 5000 单位为分母，然后算出分配 率，据以把制造费用分配到各项产品上去。少分或多分的制造费用计入该年的产品销售成本。$20,000 的预算经营收益来自生产和销售 5000 单位的玩具狗，公司的总裁 Trudy George 比较关心这个数字。 她认为如果公司的产量大于销量，进而形成并增加成品存货，就能把预算的经营收益增加到$50,000， 这也是她能拿到奖金的起点收益。请问要使得预算的经营收益达到$50,000，则必须使产成品库存数 增加到多少？

A. 556 units.556 单位
B. 600 units.600 单位
C. 1,500 units.1500 单位
D. 7,500 units.7500 单位