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Atlantic Surf manufactures surfboards. The companys sales budget for the next three months is shown below. In addition, comp
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Atlantic Surf
Production Budget
July and August
Particulars July August
Budgeted Ending Inventories
July 2240 a
August 1320 b
Add: Budgeted Sales 4400 5600 c
Required units of available production 6640 6920 d = a+b+c
Less: Opening inventories -1760 -2240 e
Units to be produced 4880 4680 f = d+e

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