FlashKick Company manufactures and sells soccer balls for teams of children in elementry and high school. FlashKick's best-selling lnes are the practice ball and the match ball lines. In the first four months of next year, FlashKick expects to sell the following:

	Practice Balls		Match Balls
	Units	Selling Price	Units	Selling Price
January	50,000	$8.75	7,000	$16.00
February	58,000	$8.75	7,500	$16.00
March	80,000	$8.75	13,000	$16.00
April	100,000	$8.75	18,000	$16.00

FlashKick requires ending inventory of product to equal 20 percent of the next month's unit sales. Beginning inventory in January was 3,100 practice balls and 400 match soccer balls. Construct a production budget for each of the two product lines for FlashKick Company for th first three months of the coming year.