Production budget Gordon's Gardening World supplies two varieties of citrus trees, Grapefruit and Lime. The projected operating data for the month of September are as follows. Estimated beginning inventory (trees) Estimated September sales (trees) Desired ending inventory (trees) Grapefruit 20 700 54 600 22 800 Lime 23 200 68 000 21 600 Required (a) Prepare a production budget for September