DICE J. E-Lan Electronics produces Widgets for sale at local Electronic stores. The company is in the process of creating a master budget for the first quarter of the coming year. Results from the prior year are: Last Year Units Jan ua ry 200,000 February 268,000 March 240,000 April 2 10,000 May 230,000 Unit Sales are to expected increase 15% and each unit is expected to sell for $38 The management prefers to maintain ending finished goods inventory equal to 10% of next month's sales. 1. Prepare a sales budget for E-Lan Electronics 2. Prepare a production budget for E-Lan Electronics