Heather Products expects the following sales of its single product: May June July August September Units, 31,000 32,000 33,500 34,000 35,000 Heather desires an ending finished goods inventory to be equal to 20% of the next month's sales needs. Actual May 1 inventory will be 4,900 units. Required: Prepare a production budget for Heather for as many months as is possible. May June July August Sept Sales Ending Inv Beginning Inv Production