Which formula would NOT result in the correct units of available production in cell F267 A 3 D Budget Assumptions For the months of January, February, and March Selling price per unit Budgeted sales (units) January $200 12,000 Budgeted sales (units) April 9 Budgeted production (units) April 10 Ratio of ending finished goods inventory to next month's sales 11 Ratio of ending raw materials inventory to next month's requirements 12 Number of units in finished goods inventory, January 1 13 Number of pounds in raw materials inventory, January 1 14 15 Number of pounds of raw materials required per unit Cost per pound of raw materials 16 Number of direct labor hours required per unit February March $200 $200 15,000 19,000 20,000 21,000 20% 40% 2,400 6,048 1.20 $6.00 20 17 Rate per direct labor hour $18.00 18 19 Production Budget 20 For the months of January, February, and March 21 January February March 22 Next month's budgeted sales (units) 15,000 19,000 20,000 23 Ratio of inventory to future month's sales 20% 20% 20% 24 Budgeted ending inventory (units) 3,000 3,800 4,000 25 Add Budgeted sales (units) 12,000 15,000 19,000 20 Required units of available production 15,000 18,800 23,000 27 Deduct Beginning inventory (units) 2.400 3.000 3,800 28 Budgeted units to produce 12.600 15.800 19.200 29