Show me the steps to solve Brian is learning the ropes in his new position, looking over the production department's budgets from the past two years. He notices

that his production department requires information from the sales division; in turn, the production budget is sent on to other

departments. He now sees how the budget pieces fit together and how the production area contributes to the bigger picture. After

seeing these connections, he gathers the following information.

Additional information:

Budgeted selling price is $$20$ per unit.

Desired monthly ending inventory is $15\%$ of the next month's sales.

$,$ Beginning finished goods inventory on January $1$ is $375$ units.

Brian recognizes the production department currently holds slightly less inventory than planned, but for good reason$-$December

sales exceeded its goals!