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Benet Company has budgeted the following unit sales:
2013
2013
Quarter
Units
Quarter
Units
1
105,000
1
90,000
2
60,000
3
75,000
4
120,000
The finished goods inventory on hand on December 31, 2012 was 21,000 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales.
Prepare a production budget for 2013.
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