2) Zighy's production manager has suggested that the company try to even out the production between April and May for this large order. Zigby typically produces enough nished goods to establish its desired ending nished goods inventory. Because the of the increased to May sales for the special order, management is concerned about the stress this order will put on Aplil's production requiremnts. To accommodate this, Zigby's production manager has suggested the company try to even out the production between April and May. May's desired ending nished goods inventory will remain unchanged 'om their original production budget (connect). However, April's budgeted ending inventory units will only be increased by 8,000 units, rather than the targeted percentage relating to the special order. Complete the revised production budget below for the quarter. Note: Remember to add 3,000 units to and double (double May sales used on connect). You may want to refer to the schedules used in connect to assist in completion of the schedules here. Budgeted ending inventory {calculate for Apn'i'. row 3 of connect for May and June) Budgeted units sales for month Required units of available production - Beginning inventory (units) Unite to be produced during the month ZIGBY MANUFACTURING Estimated Balance Sheet March 31, 2019 Assets Cash $ 42,000 Accounts receivable 364,000 Raw materials inventory 107,200 Finished goods inventory 349,440 Total current assets 862,640 Equipment 604,000 Accumulated depreciation (152,000) Equipment, net 452,000 Total assets $1,314.540 Liabilities and Equity Accounts payable $ 211,300 Shortterm notes payable 14,000 Total current liabilities 225,300 Longterm note payable 510,000 Total liabilities 735,300 Common stock 337,000 Retained earnings 242,340 Total stockholders' equity 579,340 Total liabilities and equity $1,314,640 Next month's budgeted sales (units) Ratio of inventory to future sales Budgeted ending inventory (units) Budgeted units sales for month Required units of available production Beginning inventory (units) Units to be produced 21,600 20,900 8 o o m 20,800 80% 16,640 20,900 9 37,540 16,720 a 20,320 9