Galvin Production is beginning the budgeting process for 2017. The sales forecast for the first three months of 2017 in units follows:

January. 10,000

February14,000

March12,000

The company desires to have 10% of the next month's anticipated unit sales in inventory at the end of a month. December's ending inventory reflects this policy. April's sales are budgeted at 15,000 units.

a production budget in good form for February. Omit the heading.