18(b)

Aron Company makes computer screens, Model 1 and Model 2. Aron anticipates selling the screens as follows:

	Unit of	Units of
	Model 1	Model 2
Quarter ending 3/31	5,000	6,000
Quarter ending 6/30	4,500	5,500
Quarter ending 9/30	5,500	6,500
Quarter ending 12/31	6,000	7,000

The inventory on 1/1/18 is 2500 units of Model 1 and 3000 units of Model 2. Aron wants to have on hand 45% of the anticipated sales of the following month for each model. Prepare a production budget for the first 3 quarters of 2018 for both models.