{h} Scarlet Manufacturing Limited produces speciellst insulating products rst are used in commercial buildings. The company is now preparing the budgets for the rst quarter of 2M4. The following sales demand lnfonnation has been identified for one of its products: . issues: thmezr m M 25.13% units 34,013!) units HEDGE unite 3D.Elt.ll.'l units it is the company's policy to hold ciosing inventory of nished goods which equals to S'ii: of the following month's sales demand. At the end of the production process the products are tested. was of the production is Usually found to be faulty. which cannot be reworked and need to be scrapped. REQUIRED: Prepare the produotion budget in units by month for the first quarter of EH14