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Additional informotion you will need for Production Budget: Company policy is to maintain 25% of next quarter's sales units in finished goods inventory. First quarter's beginning finished goods inventory is estimated at 3005 units. Fourth quarter's ending finished goods inventory is estimated at 3411 Additional informotion you will need for Production Budget: Company policy is to maintain 25% of next quarter's sales units in finished goods inventory. First quarter's beginning finished goods inventory is estimated at 3005 units. Fourth quarter's ending finished goods inventory is estimated at 3411