Production Budget Smart Strike Company manufactures and sells soccer balls for teams of children in elementary and high school. Smart Strike'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, Smart Strike expects to sell the following: Practice Balls Match Balls Units Selling Price Units Selling Price January 50,000 $12.00 7,000 $25.00 February 56,000 $12.00 7,500 $25.00 March 80,000 $12.00 12,000 $25.00 April 100,000 $12.00 18,000 $25.00 Smart Strike requires ending inventory of product to equal 25 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 Smart Strike Company for the first three months of the coming year. Production budget for practice balls: Smart Strike Company Production Budget - Practice Balls For the First Quarter of Next Year January February March Required: Construct a production budget for each of the two product lines for Smart Strike Company for the first three months of the coming year. Production budget for practice balls: Smart Strike Company Production Budget - Practice Balls For the First Quarter of Next Year January Unit sales 600,000 X Desired ending inventory 38,400 X Total needed Less: Beginning inventory Units produced Feedback February March Check My Work A separate production budget is constructed for each product or service provided. The production budget depends on the unit sales shown in the sales budget. Units to be produced are calculated by considering beginning and ending (desired) inventory amounts and unit sales. Production budget for match balls: Smart Strike Company Feedback Check My Work A separate production budget is constructed for each product or service provided. The production budget depends on the unit sales shown in the sales budget. Units to be produced are calculated by considering beginning and ending (desired) inventory amounts and unit sales. Production budget for match balls: Smart Strike Company Production Budget - Match Balls For the First Quarter of Next Year Unit sales Desired ending inventory Total needed Less: Beginning inventory Units produced Feedback Check My Work. January February March