S 20-8 (Algo) Manufacturing: Production budget LO P1 Forrest Company manufactures phone chargers and has a policy that ending inventory should equal 30% of the next month's budgeted unit sales. October's ending inventory equals 144,000 units. November and December sales are budgeted to be 480,000 units and 430,000 units, respectively. Prepare the production budget for November. FORREST COMPANY Production Budget November Budgeted sales units Desired ending inventory units Total required units Units to produce