One Device makes universal remote controls and expects to sell 550 units in January, 750 in February, 450 in March, 600 in April, and 550 in May. The required ending inventory is 30% of the next month's sales. Prepare a production budget for the first four months of the year. One Device Production Budget For the Four Months Ending April 30, 20xx January February March April Expected Sales Add: Desired Ending Inventory Total Required Units Less: Beginning Inventory Required Production Total Feedback Check My Work Multiply quarter 1 expected sales by the percentage for required ending inventory to determine the beginning inventory amount. The ending inventory amounts become the beginning inventory amounts for the other quarters