Mackenna Industries projects its unit sales of part 998 to be 14,900 units in January, 18,200 units in February, and 20,100 units in March. Mackenna wants its ending finished goods inventory to equal 20% of the next months expected unit sales. These goals have been met in the past two years. Prepare a production budget for January and February 2020.

MACKENNA INDUSTRIES Production Budget for Part 998 For January and February, 2020
		January		February
Desired ending finished goodsExpected unit salesRequired production unitsBeginning finished goods inventoryTotal required units
AddLess: Expected unit salesBeginning finished goods inventoryRequired production unitsTotal required unitsDesired ending finished goods
Expected unit salesRequired production unitsDesired ending finished goodsTotal required unitsBeginning finished goods inventory
AddLess: Expected unit salesRequired production unitsTotal required unitsDesired ending finished goodsBeginning finished goods inventory
Desired ending finished goodsTotal required unitsRequired production unitsExpected unit salesBeginning finished goods inventory