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Question 18 (2 points) The following information is taken from the production budget for the first quarter: Beginning inventory in units 1.200 Sales budgeted for the quarter 456,000 Production capacity in units 472,000 How many finished goods units should be produced during the quarter if the company desires 3,200 units available to start the next quarter? a) 454,000 (b) 458,000 O c) 474,000 O d) 459,200