Willow Products expects the following sales of its single product:

	Units
March	5,100
April	6,300
May	7,800
June	8,200
July	9,400

Willow Products desires an ending finished goods inventory to be equal to 20% of the next months sales needs. Actual March 1 inventory is projected to be 1,020 units.

Required:

Prepare a production budget for Willow Products for as many months as is possible.

	March	April	May	June	July
Sales	5,100	6,300	7,800	8,200	9,400
Ending Inv
Beginning Inv	1,020
Production