Mathematics · Data Interpretation and Spreadsheets

An accountant wishes to use the following spreadsheet to calculate budgeted production units for July. The opening inventory of a month equals the closing inventory of the previous month. Row 1: [A, B, C, D] Row 2: [ , Jul Units, Aug Units, Sep Units] Row 3: [Sales, 1000, 2000, 3000] Row 4: [Opening inventory finished goods, 100, 200, 300] Row 5: [Production, , , ] Which formula should be entered in cell B5?