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

Quarter		HD-240
1		4,500
2		6,300
3		7,200
4		9,000

The January 1, 2022, inventory of HD-240 is 1,800 units. Management desires an ending inventory each quarter equal to 40% of the next quarters sales. Sales in the first quarter of 2023 are expected to be 25% higher than sales in the same quarter in 2022. Prepare quarterly production budgets for each quarter and in total for 2022.

BONITA COMPANY Production Budget choose the accounting period For the Year Ending December 31, 2022For the Quarter Ended December 31, 2022For the Month Ended December 31, 2022
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Direct Materials Per UnitDesired Ending Direct MaterialsExpected Unit SalesTotal Materials RequiredRequired Production UnitsBeginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Finished Goods UnitDirect Materials PurchasesTotal Required Units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Required Production UnitsDesired Ending Direct MaterialsBeginning Finished Goods UnitsDesired Ending Finished Goods UnitsDirect Materials Per UnitTotal Required UnitsTotal Materials RequiredBeginning Direct MaterialsDirect Materials PurchasesExpected Unit Sales		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Direct Materials PurchasesDesired Ending Finished Goods UnitBeginning Finished Goods UnitDirect Materials Per UnitExpected Unit SalesRequired Production UnitsTotal Materials RequiredBeginning Direct MaterialsTotal Required UnitsDesired Ending Direct Materials		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a production budget item Direct Materials Per UnitRequired Production UnitsDirect Materials PurchasesDesired Ending Direct MaterialsTotal Materials RequiredDesired Ending Finished Goods UnitsBeginning Direct MaterialsTotal Required UnitsBeginning Finished Goods UnitsExpected Unit Sales		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a closing production budget item Direct Materials Per UnitDesired Ending Finished Goods UnitBeginning Finished Goods UnitDirect Materials PurchasesTotal Materials RequiredBeginning Direct MaterialsRequired Production UnitsTotal Required UnitsExpected Unit SalesDesired Ending Direct Materials		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units