Parwin Corporation plans to sell 43,000 units during August. If the company has 18,000 units on hand at the start of the month, and plans to have 19,000 units on hand at the end of the month, how many units must be produced during the month?

A) 44,000
B) 42,000
C) 62,000
D) 61,000

To find the number of units to be produced, add the units planned to be sold (43,000) to the units planned to be on hand at the end of the month (19,000) and subtract the units on hand at the start of the month (18,000). This equals 44,000 units (43,000 + 19,000 - 18,000 = 44,000).