Maznolla, Inc has budacted sales for the firt quarter of the next year to be $10,000$ wath. The inventory on hand at the beginning of quarter is $10,000$ units. The desifed shaing inventory is $4,000$ units. Calculate tie budseted production for the frst quatter. $(2$ marks$)$

A$)4,000$ units

B$)34\mathrm{.}000$ units

C$)30,000$ units

D$)44,000$ units

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