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 8,000 $25.00 March 80,000 April 100,000 $12.00 $12.00 12,000 19,000 $25.00 $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 3,300 practice soccer balls and 400 match soccer balls. 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 Unit sales Total needed Units produced Production budget for match balls: Smart Strike Company Production Budget - Match Balls For the First Quarter of Next Year January February March Unit sales Total needed Desired ending inventory Less: Beginning inventory Unit sales Units produced Now