Cleary anticipates selling $220,000$ jars with total sales revenue of $$261,000$ in the first quarter of the year following the year given

in the preceding table. Cleary has a policy that the ending inventory of jars must be $20\%$ of the following quarter's sales.

Requirement

Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total.