FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKicks best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). 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	56,000		$8.75		8,000		$16.00
March	70,000		$8.75		13,000		$16.00
April	100,000		$8.75		19,000		$16.00

FlashKick requires ending inventory of product to equal 20 percent of the next months unit sales. Beginning inventory in January was 3,300 practice soccer balls and 400 match soccer balls.

Required:

Construct a production budget for each of the two product lines for FlashKick Company for the first three months of the coming year.

Production budget for practice balls:

FlashKick Company
Production Budget - Practice Balls
For the First Quarter of Next Year
	January	February	March
Unit sales	__________	__________	__________
Desired ending inventory	__________	__________	__________
Total needed	__________	__________	__________
Less: Beginning inventory	__________	__________	__________
Units produced	__________	__________	__________

Production budget for match balls:

FlashKick Company
Production Budget - Match Balls
For the First Quarter of Next Year
	January	February	March
Unit sales	__________	__________	__________
	__________	__________	__________
Total needed	__________	__________	__________
	__________	__________	__________
Units produced	__________	__________	__________