Refer to Exercise 8-1. To meet its sales commitment for the T-shirts, Benson plans to begin production during the last half of May. At that time, there will be no Tshirts in beginning inventory. Benson requires that ending inventory for one month:  lp6 be equal to 50 percent of sales for the next month (this requirement was met on June 1). However, desired ending inventory for August is zero since once the concerts are over, demand for the T-shirts will be minimal.

Required:

Prepare a production budget for May, June, July, and August. Show the number of units that should be produced each month as well as for the four-month period in total.