Bramble manufactures competition stunt kites. In November, Joseph Moore prepared the following production budget for the first quarter of the coming year. Desired ending inventory is based on the following month's budgeted sales.

			January		February		March		Quarter
	Budgeted sales		42,000		32,000		35,000		109,000
	Desired ending inventory		7,000		6,000		2,400		2,400
	Kites needed		49,000		38,000		37,400		111,400
	Less beginning inventory		4,000		7,000		6,000		4,000
	Budgeted production		45,000		31,000		31,400		107,400

Following lower-than-expected sales in December, Jerry conducted an inventory count on January 2 and discovered that the company had 3,000 completed kites on hand. He decided that given the slow sales in December, the company should decrease its desired ending inventory level from 20 to 10% of the next month's sales volume. (a) Prepare a new production budget for the first quarter.

			January		February		March		Quarter
	select an opening production budget item Budgeted productionTotal units requiredBudgeted ending inventoryBudgeted unit salesBeginning inventory		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	select a production budget item Budgeted productionBudgeted ending inventoryTotal units requiredBeginning inventoryBudgeted unit sales		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	select a summarizing line for the first part Beginning inventoryBudgeted ending inventoryBudgeted unit salesTotal units requiredBudgeted production		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
	select a production budget item Budgeted ending inventoryBudgeted unit salesBudgeted productionTotal units requiredBeginning inventory		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	select a closing production budget item Budgeted ending inventoryBudgeted productionBeginning inventoryTotal units requiredBudgeted unit sales		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units