A sales budget for The factory. is as follows: January 30,000 units February 40,000 units March 65,000 units April 45,000 units May 35,000 units June 30,000 units The finished goods inventory at the end of each month must equal 30% of the next month's sales. However, on December 31 the finished goods inventory totalled only 4,500 units. Each unit of product requires four pounds of specialized material. Since the production of this specialized material by the factory suppliers is sometimes irregular, the company has a policy of maintaining an ending inventory at the end of each month equal to 25% of the next month's production needs. This requirement had been met on January 1 of the current year.

Prepare a production budget for the first four months of the year.