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The following information is taken from the production budget for the first quarter: Beginning inventory in units3,900Sales budgeted for the quarter27,300Capacity in units of production

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

Beginning inventory in units3,900Sales budgeted for the quarter27,300Capacity in units of production facility34,900

How many finished goods units should be produced during the quarter if the company desires 5,200 units available to start the next quarter?

26,000

32,500

28,600

36,200

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