The Caribbean Industrial Producers manufactures two products, Zinc and Ply. The following sales forecast for 2021 was decided on by the budget committee and presented to you the management accountant.

Sales forecast

Details	Zinc/units	Ply /units
December 2020	6,000	3,700
January 2021	5,500	4,000
February 2021	6,200	4,500
March 2021	5,000	5,200
April 2021	4,500	6,100
May 2021	6,400	4,600

Notes:

(i) During 2021 the company sold one unit of Zinc for $1,200 while one unit of Ply was sold for $1,500.

(ii) To make one unit of Zinc four units of raw material BZN980 are used, while two units of raw material CZN980 are used to produce one unit of Ply. .

(iii) Raw materials stock in units at the end of each month is to be held at a level equal to twenty percent (20%) of the forecasted sales for the next month.

(iv) It was decided by management that at the end of each month there should be enough finished goods stock on hand to meet fifteen (15%) of the sales for the next month.

(v) During 2021, direct raw material charge per unit was budgeted at ten percent (10%) of the unit selling price of the finished products.

Required:

For the period, January 2021 to April 2021 do the following:

1. The production budget for both products.

PLEASE SHOW CLEAR WORKING FOR EASY UNDERSTANDING for question 2.....how do you arrive at the answer for the opening stock