Calculate the budgeted production in units.

Production budget
• The desired ending inventory for the 1st Quarter = 2000
• The desired ending inventory for the 2nd Quarter = 3000
• The desired ending inventory for the 3rd Quarter = 4000
• The desired ending inventory for the 4th Quarter = 5000

4. Calculate the budgeted production in units.
   Units of Production
   1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
   Projected unit sales………………………………. 14000 16000 21000 22000
   Add Desired ending inventory……………
   Units available for sale (Projected unit sales +
   Desired ending inventory) …………………………….
   Less beginning inventory………………………. 14,000 2,000 3,000 4,000
   Budgeted production in units…………..