The following forecasted sales pertain to Arrow Corporation:

Month	Sales
September	$160,000
October	200,000
November	120,000
December	80,000

Collection pattern: 75 percent in month of sale; 25 percent in month following sale

Accounts Receivable (August 31): $28,000

Finished Goods Inventory (August 31): 30,000

Arrow Corporation has a selling price of $10 per unit and expects to maintain ending inventories equal to 30 percent of the next month's sales. Calculate the budgeted beginning balance in units for finished goods inventory on November 1?