\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ PRODUCTION BUDGET } \\ \hline & January & February & March & April \\ \hline Sales in Units & & & & \\ \hline Desired Ending Inventory & & & & \\ \hline Total Units Needed & & & & \\ \hline Beginning Inventory & & & & \\ \hline Total Production in Units & & & & \\ \hline \end{tabular}