Parwin Corporation plans to sell 23,000 units during August. If the company has 8,000 units on hand at the start of the month, and plans to have 9,000 units on hand at the end of the month, how many units must be produced during the month?

A) 24,000
B) 22,000
C) 32,000
D) 31,000

Learning Objectives

• Learn the concepts and constructions of several budgets like sales, manufacturing overhead, cash, direct materials, and production budgets.
• Make use of budgeting principles to ascertain the requisite production volumes in alignment with sales projections and inventory demands.