The following information is taken from the production budget for the first quarter: How many finished goods units should be produced during the quarter if the company desires 3,200 units available to start the next quarter?

Beginning Inventory in Units: 1,200

Sales budgeted for the quarter: 426,000

Capacity in units of production facility: 472,000

a. 428,000

b. 424,000

c. 474,000

d. 429,200

How do I solve this?

Thank you