試題詳解

【已刪除】91. Wilgers Company has budgeted sales volume of 30,000 units and budgeted production of 27,000 units. 5,000 units are in beginning finished goods inventory. How many units are targeted for ending finished goods inventory?
(A)5,000 units
(B)8,000 units
(C)3,000 units
(D)2,000 units