abc limited produces and sells a single product . Sales budget to the calendar year 2015 for each quarter is as under :- No. Of units sold Q1= 12000. Q2=15000, Q3=16500, Q4=18000. year 2015 is expected to open with an inventory of 4000 units and finished product and closed inventory of 6500 units. production is customarily scheduled to provide for 2/3rd of current quarter demand plus 1/3rd of the following Quarter demand, production for Q4 will be

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