Problem # 3 Beeson Company has budgeted the following unit sales: 2012 2013 Quarter Units Quarter Units 70,000 60,000. 30,000 AWNL 50,000 90,000 The finished goods inventory on hand on December 31, 2012 was 14,000 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales. INSTRUCTIONS Prepare a production budget for 2012