At the beginning of the year, Gantz Company budgeted to have an inventory of 22,000 units at the end of April. Budgeted production for April was 120,000 units, and budgeted inventory at the beginning of April was 15,000 units. A few days before the end of March, the company’s marketing executive cut the sales forecast for both April and May by 10 percent. In addition to affecting April and May sales, this revision means that the targeted ending inventory for April needs to be revised down by 10 percent. Naturally, April’s production budget will also be affected.
However, Gantz still expects to begin April with 15,000 units because it’s too late in the month to alter March production.

Required:
Calculate Gantz’s revised production budget for April.