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Production Budget
An estimate of the number of units that must be produced in a given period to meet the sales and inventory needs, forming part of the master budget of a business.
Finished Goods Inventory
Products that have completed the manufacturing process but have not yet been sold or distributed to customers.
Expected Units Sold
The number of units of a product that a company anticipates selling in a particular period based on market research and sales forecasts.
Direct Materials Budget
An estimation of the quantity and cost of direct materials necessary for production, matching the production budget.
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