Borders Manufacturing is developing a sales and production plan as part of its master budgeting process. Following are the projected monthly sales, which occur uniformly during each month for the upcoming year .
| Borders manufacturing |
| Projected Monthly Sales |
|
|
| Month |
Unit Sales |
| Jan |
8742 |
| Feb |
9415 |
| Mar |
7120 |
| Apr |
8181 |
| May |
7942 |
| June |
9681 |
| July |
2511 |
| Aug |
2768 |
| Sept |
2768 |
| Oct |
2283 |
| Nov |
1542 |
| Dec |
1980 |
| Jan |
8725 |
|
|
Production for each month equals one-half of the current month's sales plus one-half of the next month's projected sales. Develop the production plan for Borders Manufacturing for the up coming year.