RT is preparing the production budget for Product R and the material purchases budget for Material T for next year. Each unit of Product R requires 6 kg of Material T.

The estimated inventory at the beginning of next year for Product R is 6,000 units and the company wants to decrease the inventory held by 10% by the end of next year.

The estimated inventory at the beginning of next year for Material T is 60,000 kg and due to problems with the material supplier the closing inventory at the end of next year is to be increased to 75,000 kg.The budgeted sales of Product R for next year are 80,000 units. What is the production budget for Product R for next year?