As given in the question above, these are the details of Parwin corporation
Budgeted unit sales for August is 23,000
Desired ending finished goods inventory is 9,000 units
Therefore, the total needs for the month of August is 32,000 units
Since their beginning finished goods inventory is 8,000 units
Required production in units is 32,000 – 8,000
Required production is 24,000 units