Bramble 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		7,220
3		8,280
4		10,180

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 quarters 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.

BRAMBLE COMPANY Production Budget choose the accounting period For the Quarter Ended December 31, 2017For the Month Ended December 31, 2017For the Year Ending December 31, 2017
Product HD-240
	Quarter
		1		2		3		4		Year
select a budget item Required Production UnitsDirect Materials PurchasesTotal Required UnitsDesired Ending Finished Goods UnitExpected Unit SalesBeginning Direct MaterialsDesired Ending Direct MaterialsBeginning Finished Goods UnitDirect Materials Per UnitTotal Materials Required		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 budget item Expected Unit SalesTotal Required UnitsDesired Ending Direct MaterialsDirect Materials PurchasesTotal Materials RequiredRequired Production UnitsDesired Ending Finished Goods UnitDirect Materials Per UnitBeginning Direct MaterialsBeginning Finished Goods Unit		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a closing subsection name Beginning Finished Goods UnitTotal Required UnitsDesired Ending Direct MaterialsExpected Unit SalesRequired Production UnitsDirect Materials Per UnitDesired Ending Finished Goods UnitTotal Materials RequiredBeginning Direct MaterialsDirect Materials Purchases		enter a subtotal of the two previous amounts		enter a subtotal of the two previous amounts		enter a subtotal of the two previous amounts		enter a subtotal of the two previous amounts
select between addition and deduction AddLess: select a budget item Direct Materials PurchasesRequired Production UnitsDirect Materials Per UnitDesired Ending Finished Goods UnitBeginning Direct MaterialsTotal Required UnitsTotal Materials RequiredDesired Ending Direct MaterialsBeginning Finished Goods UnitExpected 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 section name Desired Ending Direct MaterialsRequired Production UnitsExpected Unit SalesTotal Required UnitsDesired Ending Finished Goods UnitTotal Materials RequiredDirect Materials PurchasesDirect Materials Per UnitBeginning Direct MaterialsBeginning Finished Goods Unit		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