(Production budget) The sales budget for Leno Company shows the following sales projections (in units) for the quarters of the calendar year of 2000:

January–March 270,000 April–June 340,000 July–September 245,000 October–December 275,000 Total 1,130,000 Sales for the first quarter of 2001 are expected to be 295,000 units. Finished Goods Inventory at the end of each production period is scheduled to equal 30 percent of the next quarter’s budgeted sales in units. The company is expected to be in compliance with this policy as of December 31, 1999. Develop a quarterly production budget for 2000. Include a column to show total expected production for 2000.