The Following Forecasted Sales Pertain to Norah Company $\text { Finished goods inventory as of March } 31 \quad \quad \quad \quad 4,000 \text { units }$

The following forecasted sales pertain to Norah Company: $\begin{array}{lr}\text { Month } & \text { Sales } \\\hline \text { April } & \$ 200,000 \\\text { May } & 250,000 \\\text { June } & 150,000 \\\text { July } & 100,000\end{array}$ $\text { Finished goods inventory as of March } 31 \quad \quad \quad \quad 4,000 \text { units }$ The company has a selling price of $10 per unit and expects to maintain ending inventories equal to 20 percent of the next month's sales.
What is the budgeted beginning balance in units for finished goods inventory on June 1?

A) 2,000 units
B) 2,500 units
C) 3,000 units
D) 4,000 units