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The following information is taken from the production budget for the first quarter: Beginning inventory in units 1,800 Sales budgeted for the quarter 678,000 Capacity

The following information is taken from the production budget for the first quarter:

Beginning inventory in units 1,800

Sales budgeted for the quarter 678,000

Capacity in units of production facility 708,000

How many finished goods units should be produced during the quarter if the company desires 4,800 units available to start the next quarter?

a. 675,000

b. 681,000

c. 711,000

d. 682,800

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