## Answers

Answer:

Details | May |

Sales units | 1,400 |

Add: Ending inventory 3,000 * 2% | 60 |

Total | 1,460 |

Less: Beginning Inventory 1,400 * 2% | (28) |

To be produced | 1,432 |

Hence, option **1,432 sofas** is the correct answer.

Explanation:

Ending inventory = Maintain 2% inventory of next month's sales.

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