$2-30$ Budgeted statement of comprehensive income $($continuation of $2-29).($LO

$2,4)$ Assume management predicts that the selling price per unit and variable cost per unit will be the same in $2023$ as in $2022.$ Fixed manufacturing costs and marketing, distribution, and customer$-$service costs in $2023$ are also predicted to be the same as in $2022.$ Sales in $2023$ are forecast to be $122,000$ units. The desired ending inventory of finished goods, December $31,2023,$ is $12,000$ units. Assume zero ending inventories of both direct materials and work$-$in$-$process. The company's ending inventory of finished goods is carried at the average unit manufacturing costs for $2023.$ The company uses the first$-$in$,$ first$-$out inventory method. Management has asked that you prepare a budgeted statement of comprehensive income for $2023.$ On December $31,2022,$ finished goods inventory is $9,000$ units.

Required

Calculate the units of finished goods produced in $2023.$

Prepare a budgeted statement of comprehensive income for $2023.$

Check Figure: $1\mathrm{.}125,000$ units

$2022$ information:

Operating income for $2022$: $$11,920$

Selling price per unit for $2022$: $$4\mathrm{.}80$ per unit

Finished goods inventory for december $31,2022$: $9,000$ units

Direct materials inventory cost for december $31,2022$: $$14,000$