please answer the questions with steps and calculation

Required: Prepare the Margin of safety in units and ratio Fandi Electronics produces cell phones. Relevant data for the cell phones sold by this company in June 2020 are as follows. Question 4 Chapter 24 - Budgets Cash budget and Cost of goods sold budget 1. The following information is taken from the production budget for the first quarter: Beginning inventory in units 1,200 Sales budgeted for the quarter 456,000 Production capacity in units 472,000 How many finished goods units should be produced during the quarter if the company desires 3,200 units available to start the next quarter? a. 458,000 b. 454,000 c. 474,000 d. 459,200