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The Windber Company is in its planning stage for next year. Windber expects sales to dip in Quarter 2 and is creating a production budget

The Windber Company is in its planning stage for next year. Windber expects sales to dip in Quarter 2 and is creating a production budget to determine if it needs to lay off employees. Windber knows the following: Budgeted Sales for Quarter 2 are 4,000 units, Budgeted Sales for Quarter 3 are 10,000 units, and the Desired Ending Inventory for each quarter is 40% of the Budgeted Sales for the following quarter. How many Units of Production should Windber anticipate for Quarter 2 of next year?

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