The production budget shows the number of units of services or goods that are to be produced during a budget period.

Cozycamp.coms production budget for the second quarter is based on the following formula:

Sales in units + Desired ending inventory of finished goods = Total units required.

Total units required Expected beginning inventory of finished goods = Units to be produced

The expected sales are 15,000 tents and the desired ending inventory at the end of the quarter is 2,000 tents while 1,500 tents are expected to be at the beginning of the second quarter. How many units need to be produced?