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Beca produces a vitamin-enhanced dog food that is sold in Kansas. The company expects sales to be 13,600 bags in January, 14,100 bags in February, 17,300 bags in March, and 19,500 bags in April. There are 1,370 bags on hand at the start of January. Beca desires to maintain monthly ending inventory equal to 15 percent of next months expected sales. Prepare the production budget for Beca for the months of January, February, and March.

Beca Production Budget For the months of January, February, and March
	January	February	March	Quarter
Unit salesUnits to be producedBeginning inventory of finished unitsDesired ending inventory of finished unitsTotal needed
LessAdd : Total neededBeginning inventory of finished unitsUnits to be producedUnit salesDesired ending inventory of finished units
Units to be producedBeginning inventory of finished unitsUnit salesTotal neededDesired ending inventory of finished units
LessAdd : Unit salesTotal neededDesired ending inventory of finished unitsBeginning inventory of finished unitsUnits to be produced
Total neededBeginning inventory of finished unitsUnits to be producedUnit salesDesired ending inventory of finished units

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