Brookes Inc. has spoken with the Production Department and determined that it would like to have a desired ending finished goods inventory of 20% of next periods sales. The assumed beginning inventory of finished goods for Q1 and the desired ending inventory of Q4 is provided.

• Please prepare the Production Budget.

Production Budget
For the Year Ended December 31, 2019
	Quarter 1	Quarter 2	Quarter 3	Quarter 4	Year
Budgeted Sales	200,000	220,000	240,000	280,000
Add: Desired ending inventory of finished goods				3,000	3,000
Total needs
Deduct: Beginning inventory of finished goods	2,000				2,000
Required Production