Vision Contact Lenses P/L Sales Budget. Next years sales in units are expected to be: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Contact Lenses 3,870 3,520 4,000 4,200 Selling Price $320.00 Production Budget. of the current quarter's The inventory policy for all products is based on the Sales budget. Each quarter's closing stock of Finished Goods is to be 30% All production is completed each quarter, ie, there is no WIP at end. Opening stock of finished goods in units is given as at 1 July 2019 Contact Lenses 1,120