16.11 Colney Brighouse Limited makes office furniture. The company’s directors are preparing sales and production forecasts for January, February and March 20X3. Sales forecasts in units for its two principal products, tables and office chairs, are as follows for the relevant months:

Tables Chairs January 20X3 13,000 28,000 February 20X3 15,000 31,000 March 20X3 16,000 35,000 April 20X3 18,000 36,000 Opening inventory at 1 January 20X3 is forecast at 7,500 (tables) and 19,000 (chairs). The directors have decided to aim for closing inventory at the end of each month amounting to exactly 50% of the following month’s sales requirements. Prepare the production budget for tables and chairs for January to March 20X3 (inclusive).