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One Device makes universal remote controls and expects to sell 500 units in January, 750 in February, 400 in March, 550 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 500 750 400 550 Add: Desired Ending Inventory Total Required Units Less: Beginning Inventory Required Production OD Total