VitaPup produces a vitamin-enhanced dog food that is sold in Kansas. The company expects sales to be 13,000 bags in January, 14,900 bags in February, 19,400 bags in March, and 22,000 bags in April. There are 1,300 bags on hand at the start of January. VitaPup desires to maintain monthly ending inventory equal to 15 percent of next months expected sales. Prepare the production budget for VitaPup for the months of January, February, and March.

VitaPup Production Budget For the months of January, February, and March
	January	February	March	Quarter
Beginning inventory of finished unitsDesired ending inventory of finished unitsUnits to be producedTotal neededUnit sales
LessAdd : Unit salesTotal neededDesired ending inventory of finished unitsBeginning inventory of finished unitsUnits to be produced
Units to be producedTotal neededBeginning inventory of finished unitsUnit salesDesired ending inventory of finished units
AddLess : Total neededBeginning inventory of finished unitsUnits to be producedUnit salesDesired ending inventory of finished units
Desired ending inventory of finished unitsTotal neededUnits to be producedUnit salesBeginning inventory of finished units