At the beginning of October, Comfy Cushions had 3,400 cushions and 8,500 pounds of raw materials on hand. Budgeted sales for the next three months are

Month	Sales
October	11,000 cushions
November	12,000 cushions
December	10,000 cushions

Comfy Cushions wants to have sufficient raw materials on hand at the end of each month to meet 20% of the following months production requirements and sufficient cushions on hand at the end of each month to meet 30% of the following months budgeted sales. Four pounds of raw materials, at a standard cost of $1.10 per pound, are required to produce each cushion.

Required a. Prepare a production budget for October and November using the format provided below:

Comfy Cushions
Production Budget
For the Months of October and November
	October	November
Unit Sales
Desired ending inventory
Finished goods requirements
Less beginning inventory
Production requirements