Shogun manufactures a nonstick saucepan. The company has a policy that the ending inventory should be 40% of the following month's expected sales. Shogun is planning to have a special promotion for year's end sales in December. The budgeted sales units for the last quarter including January in the following year are as follows: 1,400 units 2,500 units January Prepare a production budget for the last quarter of the year, with a column for each month and for the quarter. Shogun Production Budget For the Months of October through December October November DecemberQuarter Unit sales Plus: Desired ending inventory (40% of next month's unit sales) Total needed Beginning inventory Number of units to produce