Production Budget

FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKicks 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		7,500		$16.00
March	80,000		$8.75		12,000		$16.00
April	100,000		$8.75		19,000		$16.00

FlashKick requires ending inventory of product to equal 20 percent of the next months 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:

FlashKick Company
Production Budget - Practice Balls
For the First Quarter of Next Year
	January	February	March
Unit sales	fill in the blank 7a76c5fe6f9d019_1	fill in the blank 7a76c5fe6f9d019_2	fill in the blank 7a76c5fe6f9d019_3
	fill in the blank 7a76c5fe6f9d019_5	fill in the blank 7a76c5fe6f9d019_6	fill in the blank 7a76c5fe6f9d019_7
Total needed	fill in the blank 7a76c5fe6f9d019_8	fill in the blank 7a76c5fe6f9d019_9	fill in the blank 7a76c5fe6f9d019_10
	fill in the blank 7a76c5fe6f9d019_12	fill in the blank 7a76c5fe6f9d019_13	fill in the blank 7a76c5fe6f9d019_14
Units produced	fill in the blank 7a76c5fe6f9d019_15	fill in the blank 7a76c5fe6f9d019_16	fill in the blank 7a76c5fe6f9d019_17

Production budget for match balls:

FlashKick Company
Production Budget - Match Balls
For the First Quarter of Next Year
	January	February	March
Unit sales	fill in the blank b2777304507000a_1	fill in the blank b2777304507000a_2	fill in the blank b2777304507000a_3
	fill in the blank b2777304507000a_5	fill in the blank b2777304507000a_6	fill in the blank b2777304507000a_7
Total needed	fill in the blank b2777304507000a_8	fill in the blank b2777304507000a_9	fill in the blank b2777304507000a_10
	fill in the blank b2777304507000a_12	fill in the blank b2777304507000a_13	fill in the blank b2777304507000a_14
Units produced	fill in the blank b2777304507000a_15	fill in the blank b2777304507000a_16	fill in the blank b2777304507000a_17