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

Quarter		HD-240
1		5,500
2		7,420
3		8,260
4		10,130

The January 1, 2017, inventory of HD-240 is 2,200 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 Month Ended December 31, 2017For the Quarter Ended December 31, 2017For the Year Ending December 31, 2017
Product HD-240
	Quarter
		1		2		3		4		Year
select a budget item Beginning Finished Goods UnitExpected Unit SalesDesired Ending Direct MaterialsBeginning Direct MaterialsTotal Materials RequiredDesired Ending Finished Goods UnitTotal Required UnitsRequired Production UnitsDirect Materials PurchasesDirect Materials Per Unit		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 Required Production UnitsTotal Required UnitsDirect Materials Per UnitBeginning Finished Goods UnitExpected Unit SalesBeginning Direct MaterialsDirect Materials PurchasesTotal Materials RequiredDesired Ending Direct MaterialsDesired Ending 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 Direct Materials Per UnitBeginning Direct MaterialsDesired Ending Direct MaterialsBeginning Finished Goods UnitDirect Materials PurchasesDesired Ending Finished Goods UnitTotal Required UnitsExpected Unit SalesTotal Materials RequiredRequired Production Units		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 Expected Unit SalesRequired Production UnitsDesired Ending Finished Goods UnitBeginning Direct MaterialsTotal Materials RequiredDirect Materials Per UnitDesired Ending Direct MaterialsDirect Materials PurchasesTotal Required UnitsBeginning 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 section name Total Materials RequiredExpected Unit SalesDirect Materials PurchasesRequired Production UnitsDirect Materials Per UnitTotal Required UnitsDesired Ending Direct MaterialsBeginning Finished Goods UnitBeginning Direct MaterialsDesired Ending 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