6000 units
4000 units
no units
8000 units
✅ The correct answer is B.
Budget production = Budget sales + Ending inventory – Beginning inventory
= 2000 + 3000 – 1000 = 4000 units.
Budget production = Budget sales + Ending inventory – Beginning inventory
= 2000 + 3000 – 1000 = 4000 units.