or graphic tubing items. The company estimates it will sell 82.000 units of this item in 2016. The beginning finished goods Inventory contains 27.000 units. The target for each year's ending Inventory is 17,000 units. Each unit requires five feet of plastic tubing. The tubing Inventory currently includes 80,500 feet of the required tubing. Materials on hand are targeted to equal 3 months' production. Any shortage in materials will be made up by the immediate purchase of materials. Sales take place evenly throughout the year. What is the production budget (in units) for 2016? O 82,000. 99,000 Q72,000 63,500