Coliseum Company has budgeted the following unit sales:

Quarter Units

Qtr. 1, 2020 60,000

Qtr. 2, 2020 50,000

Qtr. 3, 2020 40,000

Qtr. 4, 2020 80,000

The finished goods inventory on hand on December 31, 2019 was 6,000 units. 90% of the next quarters sales will come from production during that quarter, and the remainder of next quarters sales will come from this quarters ending inventory.

Required: Prepare a production budget for the first two quarters of 2020. Include totals column.