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Ending Units
The quantity of inventory items or goods unsold at the end of an accounting period.
Production Budget
An estimate of the total cost of production that includes direct labor, raw materials, and overhead expenses for a specific period.
Budgeted Unit Sales
The forecasted quantity of products that a company plans to sell over a specific period.
Beginning Finished Goods
The inventory of finished products available for sale at the start of an accounting period.
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