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2. Production budget: Bathworks Production Budget For the Year Ended December 31 Quarter 1 2 3 4 Year Sales in units 4,000 ? ? ?

2. Production budget: Bathworks Production Budget For the Year Ended December 31 Quarter 1 2 3 4 Year Sales in units 4,000 ? ? ? ? Plus desired units of ending finished goods inventorya 300 ? ? 600 600 Desired total units 4,300 ? ? ? ? Less desired units of beginning finished goods inventoryb 400 ? ? ? 400 Total production units 3,900 ? ? ? ? aDesired units of ending finished goods inventory 5 10% of next quarters budgeted sales. bDesired units of beginning finished goods inventory 5 10% of current quarters budgeted sales.

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