The following are the estimated sales of Philips Company for eight months ending 31st October 2021: April 2021 May 2021 June 2021 12000 units 13,000 units 9,000 units July 2021 8,000 units August 2021 10,000 units September 2021 12.000 units October 2021 14.000 units November 2021 12.000 units As a matter of policy, the company maintains the closing balance of finished goods as: Closing stock of a month will be 50% of the estimated sales for the next months. Prepare a Production Budget (month wise in units) for the half year ending 30-09-2021