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B- AAA Company has estimated the following for the year 2019 for one of its products. C) Sales Estimations First Second Third

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AAA Company

Sales Budget (2019) :

Q 1 Q 2 Q 3 Q 4 Total
a Estimated sale units 1000 1,100 1,200 1,300 4,600
b Selling price ($) 25 25 25 25 25
c Total sales ($) 25,000 27,500 30,000 32,500 115,000

Production Budget (2019) :

Q 1 Q 2 Q 3 Q 4 Total
a Estimated sale units 1000 1,100 1,200 1,300 4,600
b Desired ending inventory

30%(1,100)

= 330

30%(1,200)

= 360

30%(1,300)

= 390

30%(1,700)

= 510

510
c Total production units (a+b) 1,330 1,460 1,590 1,810 5,110
d Opening inventory 200 330 360 390 200
e Unit to be produced 1,130 1,130 1,230 1,420 4,910
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