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A companys annual sales budget is for 120,000 units, spread equally through the year. It needs to have one and three quarters month stock at

A companys annual sales budget is for 120,000 units, spread equally through the year. It needs to have one and three quarters month stock at the end of each month. If opening stock is 12,000 units, what are the number of units to be produced in the first month of the budget year?

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