33.A company manufactures and sells a single product. At the end of the manufacturing process all units are inspected and 20% are rejected and scrapped. Next year the budgeted sales are 192,000 units and the inventory of finished units will increase by 2,000 units. What is next year's budgeted production (in units) which will be subject to inspection?
()
答案：242,500
Total units required for sales and inventory = 194,000 (192,000 + 2,000)
194,000 represents 80% of the total output required (as 20% of output is rejected).
Total output required = 242,500 (194,000/ 0.8)
