The production budget shows expected unit sales are 104,000. The required production units are 100,000. What are the beginning and desired ending finished goods units, respectively?

1.Beginning Inventory: 28,000; Ending Inventory: 32,000

2.Beginning Inventory: 74,000; Ending Inventory: 80,000

3.Beginning Inventory: 10,000; Ending Inventory: 4,000

4.Not enough information given to answer the question

5.Beginning Inventory: 20,000; Ending Inventory: 16,000