Prepare a production budget for three months ending 31 March 2010 for a manufacturing unit producing four products, on the basis of the following information:

Product

Estimated
Stock on 1
January 2010
(Units)

Estimated Sales
During January-
March 2010
(Units)

Desired Closing
Stock on 31
March 2010
(Units)

P

Q

R

S

4,000

5,000

7,000

9,000

20,000

25,000

22,000 30,000

9,000

7,000

5,000

4,000