Answer
The ending (closing) inventory budget sets the planned value of finished goods (and materials) to hold at period-end, based on desired stock levels and unit cost. It feeds the cost-of-goods-sold budget and the budgeted balance sheet, and links the production and purchases budgets to inventory policy.
Closing FG 1,000 units x $30 cost = $30,000 ending inventory.Real-world example The ending inventory budget values the finished-goods buffer carried into the next period.