Happy Pets Company manufactures dog collars. The following selected data relates to the company's budgeted sales and inventory levels of the dog collars for the upcoming quarter: How many dog collars should Happy Pets Company produce in November? A. 2,510 B. 1,050 C. 3,330 D. 4,150 Instructor tip The question is asking for units to produce for Nov - a production budget. Use that formula. A production budget starting point is the sale budget (units). Next, add the desired ending inventory at the end of the month in units. [Note - if the desired ending inventory in units is not given, look for the policy to calculate it.] This would be like the homework exercises - a certain percentage of next months expected sales in units.]