2. Production budget: Bathworks Production Budget For the Year Ended December 31 Quarter 4 Year 4,000 7 Sales in units Plus desired units of ending ? 600 600 finished goods inventory Desired total units Less desired units of beginning 2 2 4,300 ?400 finished goods inventory Total production units 2 3,900 Desired units of ending finished goods inventory 10% of next quarter's budgeted sales. red units of beginning finished goods inventory:-10% of current quarter's budgeted sales materials purchases budget