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Budgeted unit sales 2 1 , 0 0 0 2 4 , 0 0 0 3 2 , 0 0 0 7 7 , 0

Budgeted unit sales

21, 00024, 00032, 00077, 000

Budgeted ending inventory

6, 0008, 0009, 0009, 000

Total units required

27, 00032, 00041, 00086, 000

Beginning inventory

3, 2006, 0008, 003, 200

Budgeted production

23, 80026, 00033, 00082, 800

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