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Budget showing the projections for next year

Problem: Betz Company's sales budget shows the following projections for next year:

Sales in units

First Quarter         60,000
Second Quarter    82,000
Third Quarter   44,000
Fourth Quarter     50,000

Inventory at the beginning of the year was 20,400 units. The finished goods inventory at the end of each quarter is to equal 34% of the next quarter's budgeted unit sales. How many units should be produced during the first quarter?

67,480
75,480
63,480
72,480

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Accounting Basics: Budget showing the projections for next year

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Accounting Basics: Budget showing the projections for next year

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