14 A company budgets unit sales of 400,000 for March and 420,000 for April. The company's policy is to maintain finished goods inventory at 20% of next month's budgeted unit sales at each month-end. At the end of February, 80,000 units are in finished goods inventory. Prepare the production budget for March: 0+30:15 Production Budget March Budgeted sales units 400,000 Add: Dosired ending inventory Next period budgeted sales units 420,000 Ratio of inwentory to future sales 20% Desired ending inventory units Total required units Less: Beginning imwentory units Units to produce