The Production Budget Shows Expected Unit Sales Are 100000 $\begin{array} { c c c } & \underline{\text { Beginning Units } }& \underline{\text { Ending Units } }\end{array}$

The production budget shows expected unit sales are 100000.The required production units are 104000.What are the beginning and desired ending finished goods units respectively? $\begin{array} { c c c } & \underline{\text { Beginning Units } }& \underline{\text { Ending Units } }\end{array}$
a. $\begin{array}{llcc} & 10,000 &\quad\quad\quad\quad\quad 6,000\end{array}$

b. $\begin{array}{llcc} & 6,000 &\quad\quad\quad\quad\quad\quad 10,000 \end{array}$

c. $\begin{array}{llcc} & 4,000 & \quad\quad\quad\quad\quad\quad10,000 \end{array}$

d. $\begin{array}{llcc} & 10,000 &\quad\quad\quad\quad\quad 4,000\end{array}$