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DeArmond Corporation has budgeted sales of 54,000 units, target ending finished goods inventory of 9,000 units, and beginning finished goods inventory of 2,700 units. How

DeArmond Corporation has budgeted sales of 54,000 units, target ending finished goods inventory of 9,000 units, and beginning finished goods inventory of 2,700 units. How many units should be produced next year?

A. 47,700

 B. 54,000 

C. 60,300

D. 65,700

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