For next year, Manzo, Inc., has budgeted sales of 30,000 units, target ending finished goods
inventory of 1,500 units, and beginning finished goods inventory of 900 units. All other inventories are
zero. How many units should be produced next year?
A) 29,400 units
B) 30,000 units
C) 30,600 units
D) 32,400 units
Explanation: C) 30,000 + 1,500 - 900 = 30,600 units