A sales budget for Toyclay for the last six months of the year ffs:

July - 40,000 units

August - 50,000 units
September - 70,000 units Budget Sales (U)
October - 35,000 units Add: Desired Ending Inv.
November - 20,000 units  Total Units Needed
December - 10,000 units Less: Beginning Inv.
Number of Units to be Produced

Solution
Desried Ending Inv
 Production Budget
Months
July August September October
40,000 50,000 70,000 35,000
20,000 26,000 15,500 11,000
60,000 76,000 85,500 46,000
17,000 20,000 26,000 15,500
43,000 56,000 59,500 30,500

July August September October

5000+ 50,000x0.30 5000+ 70,000x0.30 5000+ 35,000x0.30 5000+ 20,000x0.30