Production Budget Flash Kick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKick's best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following: Practice Balls Match Balls Units Selling Price Units Selling Price January 50,000 $8.75 7,000 $16.00 February 56,000 $8.75 8,000 $16.00 March 80,000 $8.75 12,000 $16.00 April 100,000 $8.75 18,000 $16.00 Flash Kick requires ending inventory of product to equal 20 percent of the next month's unit sales. Beginning inventory in January was 3,200 practice soccer balls and 400 match soccer balls. Required: Construct a production budget for each of the two product lines for FlashKick Company for the first three months of the coming year. Production budget for practice balls: Flash Kick Company Production Budget -Practice Balls For the First Quarter of Next Year January February March Unit sales Total needed Units produced Production budget for match balls: FlashKick Company Production Budget - Match Balls For the First Quarter of Next Year January February March Unit sales Total needed Units produced