Example Exercise 22-2 Production Budget Obj. 4 Landon Awards Co. projected sales of 45,000 brass plaques for 20Y5. The estimated January 1, 2045, inventory is 3,000 units, and the desired December 31, 2045, inventory is 5,000 units. What is the budgeted production (in units) for 20Y5? Follow My Example 22-2 Expected units to be sold Plus desired ending inventory, December 31, 2015. Total units required.. Less estimated beginning inventory, January 1, 2045 Total units to be produced... 45,000 5,000 50,000 3,000 47,000 Practice Exercises: PE 22-2A, PE 22-2B PE 22-2B Production budget 0. Magnolia Candle Inc projected sales of 75,000 candles for 20Y4. The estimated January 1 2014, inventory is 3,500 units, and the desired December 31, 2014, inventory is 2700 units. What is the budgeted production (in units) for 2012