. 2. Grand Corp. has the following budgeted sales in units for 20X5: January 50,000 units; February 52,400 units; March 75,000 units Company policy is to maintain an ending inventory equal to 8% of the next month's sales. Beginning inventory on January 1 was 4,000 units. Required: Prepare the production budget for January and February, 20X5. Show budget on a monthly basis