Answer:
83,345 units
Explanation:
For computing the beginning inventory, first we have to determine the required inventory which is shown below:
Required inventory = (Expected sales units ÷ number of months in a year) × given percentage
= (882,000 units ÷ 12 months) × 127%
= 93,345 units
Now the beginning inventory would be
= Required inventory - (budget calls for the production - expected sales)
= 93,345 units - (892,000 units - 882,000 units)
= 93,345 units - 10,000 units
= 83,345 units