On October 1, Gala Corporation has 300 units of Product XYZ on hand. The company plans to sell 1,200 units of Product XYZ during October, and plans to have 500 units on hand October 31. How many units of Product XYZ must be produced during October?

A) 1,400
B) 1,500
C) 1,000
D) 2,000

Learning Objectives

• Master the fundamentals and configurations of a range of budgets, covering sales, manufacturing overhead, cash, direct materials, and production budgets.
• Deploy budgeting methodologies to establish essential production levels following sales estimates and inventory specifications.