The number of units to be produced in a period can be determined by adding the expected sales to the desired ending inventory and then deducting the beginning inventory.

Units Produced

A measure of output from a production process, indicating the total number of complete units manufactured during a given period.

Expected Sales

Sales that a company realistically anticipates to achieve in a specific period, based on market research, historical data, and current market conditions.

Ending Inventory

The value or quantity of goods available for sale at the end of an accounting period, after accounting for sales and purchases.