The company budgeted sales at 600,000 units per month in April, June, and July and at 500,000 units in May. The selling price is $4 per unit.
The inventory of finished goods on April 1 was 150,000 units. The finished goods inventory at the end of each month equals 25 percent of sales anticipated for the following month. There is no work in process.
The inventory of raw materials on April 1 was 71,875 pounds. At the end of each month, the raw materials inventory equals no less than 50 percent of production requirements for the following month. The company purchases materials in quantities of 63,500 pounds per shipment.
Selling expenses are 10 percent of gross sales. Administrative expenses, which include depreciation of $2,500 per month on office furniture and fixtures, total $165,000 per month.
The manufacturing budget for tiles, based on normal production of 500,000 units per month, follows:
Materials (0.25 pound per tile, 125,000 pounds, $4 per pound)			500,000
Labor			400,000
Variable overhead			210,000
Fixed overhead (includes depreciation of $200,000)			400,000
			1,510,000

Required: a. Prepare schedules computing inventory budgets by months for 1. Production in units for April, May, and June. (Do not round intermediate calculations.) BRIGHTON, INC Schedule Computing Production Budget (Units) For April, May, and June June Budgeted sales Inventory required at end of month Total needs Less: Inventory on hand at beginning of month Budgeted production - Units April 600,000 125,000 725,000 150,000 575,000 May 500,000 150,000 650,000 125,000 525,000 600,000 150,000 750,000 150,000 600,000