Exercise 8.15 (Create a Production Budget) Company Production Budget For the Third Quarter unit sales Desired ending inventory Total needed Less: Beginning inventory Units produced July 32,500 8 425 40,925 8 125 32 800 Au st 33,700 9 500 43,200 8 425 34 775 September 38,000 9 ooo 47,000 9 500 37 500 Total 104,200 9 ooo 113,200 8 125 105 075