The Lippart Company expects sales in 2021 of 207,000 units of serving trays. Lippart's beginning inventory for 2021 is 18,000 trays, and its target ending inventory is 25,000 trays. Compute the number of trays budgeted for production in 2021. Select the labels and enter the amounts to calculate the units of finished goods (trays) to be produced. Units of finished goods to be produced Budgeted unit sales Total required units Add beginning finished goods inventory Add target ending finished goods inventory Deduct beginning finished goods inventory Deduct target ending finished goods inventory