Skysong Inc. has projected sales to be 16,000 units in January; 19,000 units in February; 13,000 units in March; 10,000 units in April; and 19,000 units in May. There are 800 units on hand on January 1. Management has determined that it needs to carry 10% of the following month's sales in ending inventory. Prepare a production budget for the first quarter, by month and in total. Production Budget Feb. Jan. Mar. Quarter X Planned Sales 16000 19000 13000 67000 X Add Desired Ending Inventory 1600 1900 1300 6700 X Total Required 17200 20900 14300 73700 X x Less : Planned Beginning Inventory 800 760 520 2680 x Total Production 16400 20140 13780 71020