Willow Products expects the following sales of its single product:

	Units
March	5,400
April	6,200
May	7,650
June	8,250
July	9,500

Willow Products desires an ending finished goods inventory to be equal to 30% of the next months sales needs. Actual March 1 inventory is projected to be 1,620 units. Required: Prepare a production budget for Willow Products for as many months as is possible.

	march	april	may	june	july
sales
ending inv
beginning inv
production