How do you create the formula to get 39,117 required production units when Budgeted Sales is 39,000 for qtr1 and qtr2 is 39,780 units sold?

quarter sales growth is expected to be 2%

finished goods is 15% of next quarter sales projection

raw materials is 25% of next quarter production requirements

		Q1	Q2
Budgeted Sales		39,000	39,780
Desired Ending Inventory
	Total Units Needed	39,000	39,780
Less: Beginning Inventory
	Required Production	39,000	39,780
		39,117