The production budget should be integrated with the sales budget to ensure that production and salas are kept in balance during the year. The production budget estimates the number of units to be manufactured to meet budgetad sales and desired inventory levels You note that LeamCo has omitted six numbers trom the touowing production budget and tull in the missing amounts You may need to use numbers trom the sales budget you prepared LearnCo Production Budget For the Year Ending December 31, 20Y2 Units Basic Units Deluxe 36,000 36,000 Expected units to be sold (trom Sales Budget) Plus desired ending inventory, December 31, 20Y2 Total units required Less estimated beginning inventory, January 1, 20Y2 Total units to be produced 1,000 3,000 37,000 39,000 1,050 2,100 35,950 36,900