hudgeted wales for the first quarter for Shelley Company, a manutacturer, are as follows: adgeted. Sales. January 75,000 Tebruary 100,000 March 130.000 The company always maintains an inventory of Finished Goods equal to 15 percent of net the budgeted le. hodgeted production in units for February would be O 104,500 100.000 O 112,000 103.000 $7.000