Bonita Company produces and sells automobile batteries, including the heavy$-$duty HD$-240.$ The $2022$ sales budget is as follows:

The January $1,2022,$ inventory of HD$-240$ is $1,300$ units. Management wants an ending inventory each quarter that is equal to $30\%$ of

the next quarter's sales. It expects sales in the first quarter of $2023$ to be $20\%$ higher than sales in the same quarter in $2022.$

Prepare quarterly production budgets for each quarter for $2022.$

BONITA COMPANY

Production Budget$-$Product HD$-240$

For the Year Ending December $31,2022$

Quarter

$1$

$2$

$3$