How does a high value of beginining finished goods inventory affect a production budget?

Cordon Ltd$.$

Production Budget

For the year ended December $31,2023$

January February March April May June July August September October November December Year

Budgeted Sales in Units $3,1503,1503,1505,25010,50010,50010,5005,2505,25011,55015,75021,000$

Add Desired End. Inventory of Finished Goods $6306301,0502,1002,1002,1001,0501,0502,3103,1504,200660$

Total Needs $3,7803,7804,2007,35012,60012,60011,5506,3007,56014,70019,95021,660$

Less Beg. Inventory of Finished Goods $-630-630-630-1,050-2,100-2,100-2,100-1,050-1,050-2,310-3,150-4,200$

Required Production $3,1503,1503,5706,30010,50010,5009,4505,2506,51012,39016,80017,46082,665$ Dec $31,2022$ End. Finished Goods Inventory $=22,365$