BUSINESS SCENARIO STEP 3 Budgeting Steps PRODUCTION BUDGET Coffee Tables & Kitchen Cabinets Based on your learning in the Dining Chairs example, you are required to complete the table below for Budgs other furniture as well. Budgs beginning inventory for Coffee Tables and Kitchen Cabinets are 30 and 150 respectively. Coffee Tables January February March TOTAL Sales in Units Add: Desired Ending Inventory (Next Month Sales x 40% Total Units Needed Less: Beginning Inventory Units to be Produced Kitchen Cabinets January February March TOTAL Sales in Units Add: Desired Ending Inventory (Next Month Sales x 40% Total Units Needed Less: Beginning Inventory Units to be Produced Budg keeps track of her Production Budget for each of her furniture based on her companys policy where she maintains 40% of next months sales in ending inventory.