Avery Picture Frames, Inc. is preparing its master budget for the 3^rd quarter ending June 30. The following sales units were forecasted for this 3^rd quarter. In addition to the budgets sales in units for these months, the forecasted sales in units for July were 55,000 units.

	April	May	June
Sales in units	62,000	59,000	60,000

The company wants to end each month with ending finished goods inventory equal to 20% of next months forecasted sales in units. Ending inventory from March is 17,800 units.

Prepare the production budget for April, May and June. Round each units up to the nearest whole unit (no decimals).

	April	May	June
Budgeted sales in units
Add: Desired ending inventory
Required units
Less: Ending inventory from prior period
Units to produce