Case (5): S. Company produces the product X, the data related to sales, and production as follows: Dec Jan Feb Mar Sales units 20000 30000 40000 50000 Unit selling price $ 20 20 20 End. Finished goods units 2000 4000 5000 6000 Beg. Finished goods units ? ? ? ? 10 Required: Prepare the following Budgets for the first quarter: 1- Sales Budget 2- Production Budget