A sales budget is given below for one of the products manufactured by the Key Company: January 21,000 units February 36,000 units March 61,000 units April 41,000 units May 31,000 units June 25,000 units The inventory of finished goods at the end of each month should equal 20% of the next month's sales. However, on December 31 the finished goods inventory totaled only 4,000 units. Each unit of product requires three specialized electrical switches. Since the