The following information is taken from the production budget for the first quarter. Beginning inventory in units

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Question:

The following information is taken from the production budget for the first quarter.

Beginning inventory in units 1,200

Sales budgeted for the quarter 426,000

Capacity in units of production facility 472,000

How many units should be budgeted to be produced during the quarter if the company desires 3,200 units at the beginning of the next quarter?

a). 424,000

b). 474.000

c). 429.200

d). 428.000