Smart Strike Company manufactures and sells soccer balls for teams of children in elementary and high school. Smart Strike's best$-$selling lines are the practice ball line $($durable soccer balls for training and practice$)$ and the match ball line $($high$-$performance soccer balls used in games$).$ In the first four months of next year, Smart Strike expects to sell the following:

Practice Balls Match Balls

Units Selling Price Units Selling Price

January $50,000$ $$127,000$ $$25$

February $58,000$ $$127,500$ $$25$

March $80,000$ $$1213,000$ $$25$

April $100,000$ $$1218,000$ $$25$

Smart Strike requires ending inventory of product to equal $25$ percent of the next month's unit sales. Beginning inventory in January was $2,400$ practice soccer balls and $400$ match soccer balls.

Required:

Question Content Area

Construct a production budget for each of the two product lines for Smart Strike Company for the first three months of the coming year.

Production budget for practice balls: