A company produces specialty soup sold in jars. The projected sales in dollars and jars for each quarter of the upcoming year are as follows:

Total sales revenue Number of jars sold:

1st quarter. . $180,000 153,000

2nd quarter. . $217,000 180,500

3rd quarter. . $250,000 213,500

4th quarter. . $191,000 162,500

The company anticipates selling 220000 jars with total sales revenue of $ 269000 in the first quarter of the year following the year given in the preceding table. The company has a policy that the ending inventory of jars must be 25% of the following quarter's sales.

Unit Sales	Quarter 1	Quarter 2	Quarter 3	Quarter 4	Quarter 5
Plus: Desired ending inventory
Total Needed
Less: Beginning inventory
Units to produce