Day Timer Publishers Inc. projected sales of 205,000 schedule planners for 2010. The estimated January 1, 2010,

Question:

Day Timer Publishers Inc. projected sales of 205,000 schedule planners for 2010. The estimated January 1, 2010, inventory is 18,500 units, and the desired December 31, 2010, inventory is 15,000 units. What is the budgeted production (in units) for 2010?