Answer:
31,000 units
Explanation:
The movement in the balance of inventory between the beginning and end of a given period is usually as a result of production and sales.
This may be expressed mathematically as ;
Opening balance + production - cost of goods sold = closing balance
10,000 + units produced - 40,000 = 1,000
Unit produced = 40,000 + 1,000 - 10,000
= 31,000 units