Budgeting A sales budget is given below for one of the products manufactured by the Borders Co January 20,000 units February 35.000 units March April May June 00.000 units 40.000 units 31,000 units 25,000 units The inventory of finished goods at the end of each month should equal 10% of the next month's sales Towever, on December 31 the finished goods inventory totalled only 1.000 units Prepare a production budget for the first four months of the year ANSWER January February March April Budgeted sales (units) Add: Desired ending inventory V v Total needs V Deduct. Beginning inventory Units to be produced