The beginning inventory are 0 units, according to the given question.
What do you mean by units?
A unit of measurement is a specific magnitude of a quantity that has been established and recognized by law or convention and is used as a benchmark for measuring other quantities of the same kind. A multiple of the unit of measurement can be used to express any other quantity of that type. A length, for instance, is a physical quantity.
According to the given question,
We have:
Units are budgeted for sales = 30,000
Units are produced = 35,000
Units of desired ending inventory = 5,000
The beginning inventory units are calculated below as:
We know that,
Number of units produced = Budgeted units sold + ending inventory units - beginning inventory units
35,000 units = 30,000 units + 5,000 units - Beginning inventory units
35,000 units = 35,000 units - Beginning inventory units
Beginning inventory units = 35,000 units - 35,000 units
= 0 units
Therefore, the beginning inventory are 0 units.
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