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jergens has budgeted sales for the first quarter of the next year to be 100,000 units. the inventory in hand at the beginning of the

jergens has budgeted sales for the first quarter of the next year to be 100,000 units. the inventory in hand at the beginning of the quarter is 30,000 units. the desired ending inventory is 16,000 units. calculate the budgeted production for the first quarter.

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