1. Friden Company has budgeted sales and production over the next quarter as follows:
![2200_68-B-M-A-C-M (474).png](https://secure.tutorsglobe.com/CMSImages/2200_68-B-M-A-C-M (474).png)
The Company has 20,000 units of product on hand at April 1. A minimum of 20% of the next month's sales needs in units must be on hand at the end of each month. July sales are expected to be 140,000 units. Budgeted sales for June would be (in units):