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The following information is taken from the production budget for the first quarter: Beginning inventory in units 2200 Sales budgeted for the quarter 406000 Production

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

Beginning inventory in units 2200
Sales budgeted for the quarter 406000
Production capacity in units 442000

How many finished goods units should be produced during the quarter if the company desires 4000 units available to start the next quarter?

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