Janet Lawerence the controller for Toy Bike Maker Inc is preparing a production budget for the year. The company's policy is 1. maintain a finished goods inventory equal to one-half of the following month's sales. 2. Sales of 7,000 toy bikes are budgeted for April. 3. Complete the monthly production budget for the first quarter January February March Sales in units 5,000 4,000 6,000 Add desired units of ending finished goods inventory 2,000 4. Desired total units 7,000 Less desired units of beginning finished goods inventory Total production units 4,500