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The number of units that should be produced during the first quarter is: C) 66,000.
Using this formula
Number of units produced = Ending inventory + Units sold + Beginning inventory
Let plug in the formula
Number of units produced= (30% × 80,000) + 60,000 − 18,000
Number of units produced= 24,000 + 60,000 − 18,000
Number of units produced=66,000
Inconclusion the number of units that should be produced during the first quarter is: C) 66,000.
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