Eilert Company has budgeted the following unit sales: 
The finished goods inventory on hand on December 31, 2009 was 14,000 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales.
Instructions
Prepare a production budget for 2010.
Definitions:
Capital Gains
The amount by which the sale price of a security exceeds the purchase price.
Systematic Risk
The risk inherent to the entire market or market segment that cannot be mitigated through diversification.
Standard Deviation
A statistical measure of the dispersion or variability of a set of data points, often used in finance to quantify the risk of investment returns.
Security Market Line
A representation in financial economics that shows the relation between the risk of an asset and its expected return.
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