Please help explain

Heather Products expects the following sales of its single product:

	Units
May	15,000
June	16,000
July	17,500
August	18,000
September	19,000

Heather desires an ending finished goods inventory to be equal to 20% of the next month's sales needs. Actual May 1 inventory will be 3,300 units.

Please show how to make a production budget for Heather for May and June.