Answer:
27,000 units
Explanation:
The units must be produced is shown below:
The formula is
Number of units produced = Budgeting sale units + ending inventory units - beginning inventory units
= 25,000 units + 7,000 units - 5,000 units
= 32,000 units - 5,000 units
= 27,000 units
For computing it, we simply added the ending inventory units and deduct beginning inventory units to the budgeting sale units
