How does a high value of beginining finished goods inventory affect a production budget? ...

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Accounting

How does a high value of beginining finished goods inventory affect a production budget?
Cordon Ltd.
Production Budget
For the year ended December 31,2023
January February March April May June July August September October November December Year
Budgeted Sales in Units 3,1503,1503,1505,25010,50010,50010,5005,2505,25011,55015,75021,000
Add Desired End. Inventory of Finished Goods 6306301,0502,1002,1002,1001,0501,0502,3103,1504,200660
Total Needs 3,7803,7804,2007,35012,60012,60011,5506,3007,56014,70019,95021,660
Less Beg. Inventory of Finished Goods -630-630-630-1,050-2,100-2,100-2,100-1,050-1,050-2,310-3,150-4,200
Required Production 3,1503,1503,5706,30010,50010,5009,4505,2506,51012,39016,80017,46082,665 Dec 31,2022 End. Finished Goods Inventory =22,365
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