Tyler Company budgets the following unit sales for the next four months: April, 3,600 units; May, 4,900 units; June, 6,900 units; and July, 2,300 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 1,440 finished units in inventory. Prepare a production budget for each of the months of April, May, and June. Budgeted sales units Add: Desired ending inventory Next period budgeted sales units Ratio of inventory to future sales Desired ending inventory units Total required units Less: Beginning inventory units Units to produce TYLER COMPANY Production Budget April May June 3,600 4,900 6,900 % % %