Hi there, I just need help with figuring out how to calculate "production (units)" in row two of the table in requirement B for the production budget. I looked at the answer and not sure where they go these values from. Thanks!

Use the information below to answer the following questions. Patiomaster Products manufactures patio furniture. The estimated numbers of sets to be sold for the last three months of 2018 is O A. 9400 units OB. 8 400 units OC. 7 800 units OD. 10 100 units Month October November December January Sales 10 000 7000 5 000 6000 Finished goods inventory at the end of September is 2000 units. Finished goods inventory is set at 30 percent of next month's sales Refer to the table above. What will be the amount of total production for October 20187 Activity 3 A Data Table i Data Table The costs are Labour November December January 50.000 53.05 85.000 @ $2.85 45.000 @ 53.75 40.000 33.55 35.000 $3.45 30.000 @ $3.45 variable $1.2 per unit fored 88,000 per month variable 8% of sales forced $4,800 ($2,800 non-cash) Overheads February March April Print Done Print Done Data Table - X Past experience has shown that collections from sales average: 25% cash received in the month of the sale 55% in the month following the sale, and 20% two months following the sale Opening inventories (units) each month are required to be equal to 65% of the monti's expected sales. Production capacity is a masimum of 50.000 units per month. Each finished unit requires 32 kilograms of raw material at a cost of 480 per kilogram. The fimm maintains an inventory of 25.000 kilograms of raw material, as replacement stocks are not readily available. Purchases are made on 60 days' credit terms Print Done Requirement A: Sales budget Nov 3.65 Dec 3.85 Jan 3.75 Feb 3.55 March 3.45 April 3.45 Price per unit Units Sales 50,000 182,500 65,000 250,250 45,000 168,750 40,000 142,000 35,000 120,750 30,000 103,500 revenue Requirement (b) Prepare the production budget Begin completing the production budget for the months of November to January. Then, work your way through the remaining months. Production budget November December January February March April Opening inventory (units) Production (units) Available Less closing inventory (units) Inventory sold