QS 20-17 Manufacturing: Production budget LO P1 Forrest Company manufactures phone chargers and has a JIT policy that ending inventory should equal 10% of the next month's estimated unit sales. It estimates that October's actual ending inventory will consist of 48,000 units. November and December sales are estimated to be 480,000 and 420,000 units, respectively. Compute the number of units to be produced in November. FORREST COMPANY Production Budget For Month Ended November 30 Required units of available production Units to be produced