The Following Information Is Taken from the Production Budget for the First

question 1

Multiple Choice

The following information is taken from the production budget for the first quarter: $\begin{array}{lr}\text { Beginning inventory in units } & 1,200 \\\text { Sales budgeted for the quarter } & 456,000 \\\text { Production capacity in units } & 472,000\end{array}$ How many finished goods units should be produced during the quarter if the company desires 3,200 units available to start the next quarter?

• A)458,000
• B)454,000
• C)474,000
• D)459,200