Tyler Company budgets the following unit sales for the next four months: April, 3,600 units; May, 4,200 units; June, 6,000 units; and July, 2,800 units. The company's policy is to maintain finished goods inventory equal to 20% of the next month's unit sales. At the end of March, the company had 600 finished units in inventory. Prepare a production budget for each of the months of April, May, and June. TYLER COMPANY Production Budget April 3,600 May June 4,200 6,000 20% 20 % 20 % 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