BE9.3 (LO 2), AP Paige Company estimates that unit sales will be 10,000 in quarter 1, 14,000 in quarter 2, 15,000 in quarter 3, and 18,000 in quarter 4. The unit selling price is $70. Management desires to have an ending finished goods inventory equal to 25% of the next quarters expected unit sales. Prepare a production budget by quarters for the first 6 months of 2022.

Q1 Total Production Units [a]

Q2 Total Production Units [b]

Total Six Months Production Units [c]