Year 20 2 21 Bathworks 22 Production Budget 23 For the Year Ended December 31 24 Quarter 25 1 26 27 Sales in units 4,000 28 Plus desired units of ending 29 finished goods inventorya) 300 30 Desired total units 4,300 31 Less desired units of beginning 32 finished goods Inventory(b) 400 33 Total production units 3,900 34 35 (a) Desired units of ending finished goods Inventory - 10% of next quarter udgeted sales. 36 (1) Desired units of beginning finished goods Inventory 10 % of current quarter's budgeted sales 37 38 39 600 600 400 An Year 20 2 21 Bathworks 22 Production Budget 23 For the Year Ended December 31 24 Quarter 25 1 26 27 Sales in units 4,000 28 Plus desired units of ending 29 finished goods inventorya) 300 30 Desired total units 4,300 31 Less desired units of beginning 32 finished goods Inventory(b) 400 33 Total production units 3,900 34 35 (a) Desired units of ending finished goods Inventory - 10% of next quarter udgeted sales. 36 (1) Desired units of beginning finished goods Inventory 10 % of current quarter's budgeted sales 37 38 39 600 600 400 An