Flexi Inc sells tennis rackets, the following extracts are from the budget for the year ended 31 August 2023: 1. The planned production is 20 000 units per month. 2. Flexi Inc closing finished units are budgeted to be 10% of the yearly production units. 3. Flexi Inc budgeted to sell a total of 300 000 units. 4. Flexi Inc expects 5% of the total production to be lost due to theft. Flexi Inc's opening inventory in units that would have been used in the production budget for the financial year ending 31 August 2023 is