Anderson Foods 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 .... $182,000 151,000 2nd quarter.... $211,000 184,500 3rd quarter.... 4th quarter $250,000 215,000 $196,000 160,000 .... Anderson anticipates selling 221,000 jars with total sales revenue of $261,000 in the first quarter of the year following the year given in the table to the left. Anderson has a policy that the ending inventory of jars must be 30% of the following quarter's sales. Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total. Prepare the production budget by first calculating the total units needed, then calculate the units to produce. Anderson Foods Production Budget For the Upcoming Year Quarter 1 Quarter 2 Unit sales 151,000 184,500 Quarter 3 Quarter 4 215,000 160,000 Year 710,500 55,350 64,500 48,000 66,300 234150 Desired ending inventory Total needed 206,350 249,000 263,000 226,300 944650 Less: Beginning inventory Units to produce