Answer :
3200+38600 = 41800 - 37000 = 3000 is the the desired ending finished goods units
The cost of the completed goods inventory at the conclusion of each budget period is determined by the ending finished goods inventory budget. The unit quantity of finished goods at the end of each budget period is also included, although the production budget is the true source of that data.
The company places a lot of importance on the ending finished goods inventory budget because it can calculate the value of each unit produced based on the cost of raw materials, direct labor, and overhead.
To learn more about goods refer here:
https://brainly.com/question/13829087
#SPJ4