Burberry designs and manufactures designer scarfs and their products are distributed to department stores. Burberryhas budgeted the following sales in units for the upcoming year:

Quarter	Units
Q1 - 2020	2,600
Q2 - 2020	2,350
Q3 - 2020	2,800
Q4 - 2020	2,550
Q1 - 2021	2,440
Q2 - 2021	2,750

In preparing the annual budgets, management believes that an extra 8% of the following quarter'sbudgeted sales units is necessary to prevent a shortage of inventory. Inventory on hand as at December 31,2019 was 160 units. Each scarf requires 2 yards of cashmere. As at December 31, 2019 there were 850 yards of cashmere on handin the warehouse. To prepare against a shortage of supplies, management budgets to have 25% of thefollowing quarter's budgeted cashmere needs in ending inventory each quarter. Each yard of cashmere costs $25.

Please answer the following question:

Prepare a production budget by quarter and for the year in total for 2020 (8 marks)