Information for Lemon Squeezer Budgets. Lemon Ltd. produces fruit squeezers. The squeezers' sales for the next 5 months are projected to be: January 60,000 February 90,000 March 96,000 April 84,000 2 May 104,000 The following information pertains to the budget assumptions. a. Finished goods inventory on January 1 is expected to be 20000 units. The desired ending FGI for any month (except for the Dec 31 inventory as noted previously) is expected to be 20% of the following month's sales. b. Data for materials used are: metal 1.5 ounces per unit $17.00 per ounce plastic 0.75 ounces per unit $9.00 per ounce