For next year, Fleming Company has budgeted sales of 40,000 units, target beginning finished goods inventory of 2,000 units, and an ending finished goods inventory of 1,200 units.

For next year, Fleming Company has budgeted sales of 40,000 units, target beginning finished goods inventory of 2,000 units, and an ending finished goods inventory of 1,200 units. . How many units should be produced?
a. 39,200 units
b. 40,000 units
c. 40,800 units
d. 42,800 units
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