The production budget shows expected sales units are 100000. The required production units are 104000. What are the beginning and desired ending finished goods units, respectively?
a. Beginning finished goods units: 2000, Desired ending finished goods units: 8000
b. Beginning finished goods units: 4000, Desired ending finished goods units: 108000
c. Beginning finished goods units: 10000, Desired ending finished goods units: 104000
d. Beginning finished goods units: 100000, Desired ending finished goods units: 108000
