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For next year, Galliart, Inc., has budgeted sales of 60,000units, target ending finished goods inventory of 3,000 units, andbeginning finished goods inventory of 1,800 units.

For next year, Galliart, Inc., has budgeted sales of 60,000units, target ending finished goods inventory of 3,000 units, andbeginning finished goods inventory of 1,800 units. All otherinventories are zero. How many units should be produced nextyear?
61,200?

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