Tyler Company budgets the following unit sales for the next four months: April, 3,300 units; May, 4,300 units; June, 6,500 units; and July, 2,000 units. The company's policy is to maintain finished goods inventory equal to 40% of the next month's unit sales. At the end of March, the company had 1,320 finished units in inventory. Prepare a production budget for each of the months of April, May, and June. TYLER COMPANY Production Budget April May June 3,300 4,300 6,500 Budgeted sales units Add: Desired ending inventory Next period budgeted sales units 4,300 6,500 2,000 Ratio of inventory to future sales 40 % 40 % 40% Desired ending inventory units Total required units Less: Beginning inventory units Units to produce 1,320 1,720 2,600