S 20-8 (Algo) Manufacturing: Production budget LO P1 Forrest Company manufactures phone chargers and has a policy that ending inventory should equal 20% of the next month's budgeted unit sales. October's ending inventory equals 82,000 units. November and December sales are budgeted to be 410,000 units and 360,000 units, respectively. Prepare the production budget for November. FORREST COMPANY Production Budget Desired ending inventory units Total required units Units to produce November