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2. Production budget January February March Total Unit sales 10,000 10,500 13,000 33,500 Desired ending inventory 2,100 3,200 3,200 Total needed 12,100 16,200 36,700

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2. Production budget January February March Total Unit sales 10,000 10,500 13,000 33,500 Desired ending inventory 2,100 3,200 3,200 Total needed 12,100 16,200 36,700 Less: Beginning 900 2,100 900 X 900 inventory Units produced 11,200 11,180 X 14,320 X 35,800

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