3-2 A sales budget is given below for one Co,: of the products manufactu OMI Month January February March April May Units 25,000 40,000 65,000 45,000 35,000 30,000 June The inventory of finished goods at the end of each month must equal 20% of the next month's sales. However, on December 31 the finished goods inventory totaled only 4,000 units. Required: Using the format below, prepare a production budget showing the required production each month for January, February, March and April In Units Budgeted Sales Add Desired ending Inventory Total Needs Less Beginning Inventory January February March April Required Production