Problems (LO2,3) 1150 Operating budgets: production plan Borders Manufacturing is developing a sales and production plan as part of its master budgeting process. Following are the projected monthly sales. which occur uniformly during each month, for the upcoming year. Production for each month equals one-half of the current month's sales plus one-half of the next month's projected sales. Develop the production plan for Borders Manufacturing for the upcoming year. Business Publishers Chapter 11 Using Budgets for Planning and Coordination