Answer:
option (b) 681,000
Explanation:
Data provided in the question:
Beginning inventory in units = 1,800
Sales budgeted for the quarter = 678,000
Capacity in units of production facility = 708,000
Now,
Finished goods units should be produced during the quarter
= Sales + units available - Beginning inventory
on substituting the respective values, we get
= 678,000 + 4800 - 1,800
= 681,000
Hence, the correct answer is option (b) 681,000
