Forrest Company manufactures phone chargers and has a JIT policy that ending inventory must equal 10% of the next month's sales. It estimates that October's actual ending inventory will consist of 34,000 units November and December sales are estimated to be 450,000 and 430,000 units, respectively. Compute the number of units to be produced that would appear on the company's production budget for the month of November. FORREST COMPANY Production Budget For Month Ended November 30 Budgeted sales for the month units 450,000 43,000 Budgeted ending inventory units 493,000 Required units of available production 34,000 Budgeted beginning inventory units 459,000 Units to be produced