The plant manager has seen the sales budget for the beginning of 20x5 and tells you, "This sales budget is good enough. I'll just plan on producing the number of units on this sales budget each month." What issue would you raise with the plant manager? Producing units to match the budgeted sales is just an estimate like any other estimate. Producing units to match the budgeted sales may be too many because you are not considering the ending inventory of finished goods the company should hold to meet the next period's demands. Producing units to match the budgeted sales may be too many because you are not considering the beginning inventory of finished goods the company already has. Producing units to match the budgeted sales may not result in enough net operating income for the period