Answer:
Production Budget  for Product XXX is   514,400  (units)
Production Budget  for Product ZZZ is  392,200  (units) Â
Explanation:
To Calculate the production Budget we use the formula
Sales + desired Ending Inventory - Opening Inventory= Budgeted Production.
Flushing Company
Production Budget
For the month of December
                          Product XXX    Â
                               units                Â
Region I, anticipated sales          320,000      Â
Region II, anticipated sales          189,000
Total Sales for Product XXX Â Â Â Â Â Â Â Â 509,000
Add Desired ending inventory        34,100 Â
Less Estimated beginning inventory   28,700      Â
Production Budget (units) Â Â Â Â Â Â Â Â Â Â Â 514,400 Â Â Â Â Â Â Â Â Â Â Â Â Â Â
Flushing Company
Production Budget
For the month of December
                             Product ZZZ
                                 units
Region I, anticipated sales          250,000 Â
Region II, anticipated sales          147,000
Total Sales for Product ZZZ Â Â Â Â Â Â Â Â 397,000
Add Desired ending inventory        14,500
Less Estimated beginning inventory    19,300 Â
Production Budget (units) Â Â Â Â Â Â Â Â Â Â 392,200 Â Â Â Â Â Â Â Â Â Â
