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Sales ADD: desired Ending inventory Total Needed Less: Beginning inventory Units Needed to produce Aqua Pro Inc Production Budget April May June Quarter 180000 220000 200000 600000 | 55000 50000 60000 60000 | 235000 270000 260000 660000 21000 55000 50000/ 21000 215000 210000 639000 Desired Ending Invntory ( 25% of next year sales) April 220000*25% May 200000*25% June 240000*25% 55000 50000 60000
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