Tyler Company budgets the following unit sales for the next four months: April, 3,000 units; May, 4,000 units; June, 6,000 units; and July, 2,000 units. The company's policy is to maintain finished goods inventory equal to 30% of the next month's unit sales. At the end of March, the company had 900 finished units in inventory. Prepare a production budget for each of the months of April, May, and June. TYLER COMPANY Production Budget Budgeted sales units Less: Beginning inventory units Next period budgeted sales units Ratio of inventory to future sales Desired ending inventory units Total required units Add: Beginning inventory units Units to produce April May June