Answer (D) is correct . The finished units needed for sales (480,000), plus the units desired for ending inventory (50,000), minus beginning inventory (80,000), equals the necessary production of 450,000 units.
Answer (A) is incorrect because Treating beginning work-in-process as beginning finished goods results in 440,000 units. Answer (B) is incorrect because The figure of 480,000 units assumes no change in finished goods inventory. Answer (C) is incorrect because Reversing the beginning and ending inventories results in 510,000 units.
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