Answer:
6,000 units
Explanation:
In order to maintain the desired ending inventory, the following relationship must be true.
Beginning inventory + produced units = budgeted units + desired ending inventory
[tex]Begining\ inventory + 35,000 = 32,0000 + 9,000\\Begining\ inventory = 6,000\ units[/tex]
There are 6,000 units in the beginning inventory.