Q4: Cooper Company has a production requirement of 18,000 units and a budgeted sales volume of 20,000 units for the current year. In addition, 4,000 units are in beginning finished goods inventory. How many units are targeted for ending finished goods inventory? (2 Marks) a) 6,000 units b) 20,000 units c) 14,000 units d) 2,000 units e ) 1,900 units