It is easy to say build plenty so you don't run out. How many is that. If they don't sell out, then the $$$ it cost to pay the workers to make the them, the materials, insurance on inventory, etc. come out of the owners profits or pocket until the next year when they can sell them. But the extra cost of having a warehouse to hold the extra production adds to the monthly overhead. Just like in sports, it is always easy to spend someone elses money. As a business owner myself, you have to deal with the bottom line and make judgements.