Production Budget January February March April May Sales in Units 17,000 19,000 15,000 16.000 16,00 Add: Desired End Inv (1*nextmo 26,500 23,000 24.000 41.500 51,0 Total Units Needed 43,500 42.000 39,000 57.500 67,0 Less: Beg Inv 26.500 26,500 23,000 24.000 41.50 Units to be Produced 17.000 15.500 16.000 33.500 25.50