Sparks Corp. manufactures knee braces and other orthopedic supplies. Knee braces sell for $190 each. Sparks Corp. projects sales for April will be 755 braces, with sales increasing by 90 braces per month for May, June and July. At the beginning of April Sparks Corp. has 145 braces on hand but desires to maintain an ending inventory of 10% of the next month's sales. Prepare the sales budget and production budget for Sparks Corp. for the months of April, May and June.

Sparks Corp. Sales Budget For the Three Months Ended June 30

	April	May	June	Total
Budgeted sets to be sold
Sales price per setSingle line
Single lineTotal salesDouble line		Single lineDouble line	Single lineDouble line	Single lineDouble line

Sparks Corp. Production Budget For the Three Months Ended June 30

	April	May	June	Total
Budgeted sets to be sold
Plus: Desired units in ending inventory
Total units needed
Less: Units in beginning inventorySingle line	Single line	Single line	Single line	Single line
Single lineBudgeted units to be producedDouble line	Single lineDouble line	Single lineDouble line	Single line