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XYZ Company's budgeted production in January is 170,000 units. Ending inventory should be 20% of the next month's sales in units. February sales are

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XYZ Company's budgeted production in January is 170,000 units. Ending inventory should be 20% of the next month's sales in units. February sales are expected to be 165,000 units. Budgeted sales for January would be (in units):

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