27. Benet Company has budgeted the following unit sales: 2016 2017 Quarter Quarter Units 90.000 Units 105,000 60,000 75,000 120,000 The finished goods inventory on hand on December 31, 2015 was 21,000 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales. Instructions Prepare a production budget for 2016