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Master Budget 1. Production budget 1st quarter 2nd quarter 3rd quarter 4th quarter Annual Budget sales (units) 7,900 7,000 6,000 7,000 27,900 Ending Inventory 1,400

Master Budget 1. Production budget 1st quarter 2nd quarter 3rd quarter 4th quarter Annual Budget sales (units) 7,900 7,000 6,000 7,000 27,900 Ending Inventory 1,400 1,200 1,400 1,740 5,740 Total units needed 7,720 6,800 6,200 7,340 28,060 Deduct: Beginning inventory 1,580 1,400 1,200 1,400 5,580 Required Production (units) - check my answer above

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