The required production units are 97000 what are the


The production budget shows expected unit sales are 85,000. The required production units are 97,000. What are the beginning and desired ending finished goods units, respectively?

      Beginning Units       Ending Units

A.      21,000                       9,000

B.        9,000                       3,000

C.        9,000                     21,000

D.      10,000                       4,000

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