Orange Corporation has budgeted sales of 26 comma 000 units, targeted ending finished goods inventory of 8 comma 000 units, and beginning finished goods inventory of 4 comma 000 units.
How many units should be produced next year?
A. 38 comma 000 units
B. 34 comma 000 units
C. 30 comma 000 units
D. 26 comma 000 units
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