Blue Company produces and sells automobile batteries, the heavy-duty HD-240. The 2017 sales forecast is as follows.

Quarter		HD-240
1		5,200
2		7,420
3		8,110
4		10,150

The January 1, 2017, inventory of HD-240 is 2,080 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2018 are expected to be 25% higher than sales in the same quarter in 2017 Prepare quarterly production budgets for each quarter and in total for 2017 BLUE COMPANY Production Budget Quarter 3 4 Year