Cato produces a vitamin-enhanced dog food that is sold in Kansas. The company expects sales to be 12,800 bags in January, 15,000 bags in February, 14,200 bags in March, and 16,200 bags in April. There are 1,210 bags on hand at the start of January. Cato desires to maintain monthly ending inventory equal to 15 percent of next month's expected sales.

Prepare the production budget for Cato for the months of January, February, and March.