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Question 13: Betz Company's sales budget shows the following projections for next year:

Question 13:
Betz Company's sales budget shows the following projections for next year:
          Sales in units
First Quarter 60,000
Second Quarter 82,000
Third Quarter 44,000
Fourth Quarter 50,000
Inventory at the beginning of the year was 20,400 units. The finished goods inventory at the end of each quarter is to equal 34% of the next quarter's budgeted unit sales. How many units should be produced during the first quarter?
67,480
75,480
63,480
72,480

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