Brown Inc. production budget for Product X for the year ended December 31 is as follows:
|
Product X |
||
|
Sales |
640,000 |
units |
|
Plus desired ending inventory |
85,000 |
|
|
Total |
725,000 |
|
|
Less estimated beginning inventory, Jan. 1 |
90,000 |
|
|
Total production |
635,000 |
|
|
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