Motorcycle Manufacturers, Inc. projected sales of 76,000 machines for 2012. The estimated January 1, 2012, inventory is 6,500 units, and the desired December 31, 2012, inventory is 7,000 units. What is the budgeted production (in units) for 2012?

To find the budgeted production for 2012, we need to consider the projected sales, the beginning inventory, and the desired ending inventory.

The formula to calculate the budgeted production is:
Budgeted Production = Projected Sales + Desired Ending Inventory - Beginning Inventory

Given:
Projected Sales = 76,000 units
Beginning Inventory = 6,500 units
Desired Ending Inventory = 7,000 units

Using the formula, we can substitute the values:
Budgeted Production = 76,000 + 7,000 - 6,500
Budgeted Production = 76,000 + 500
Budgeted Production = 76,500 units

Therefore, the budgeted production for 2012 is 76,500 units.
The answer is d. 76,500.