Concord Company estimates that unit sales will be $8,600$ in quarter $1,12,040$ in quarter $2,12,900$ in quarter $3,$ and $15,480$ in quarter $4.$ The unit selling price is $$70.$ Management desires to have an ending finished goods inventory equal to $25\%$ of the next quarter's expected unit sales.

Prepare a production budget by quarters for the first $6$ months of $2027.$

CONCORD COMPANY

Production Budget

For the Six Months Ending June $30,2027$

Quarter

$1$

Expected Unit Sales

$|$:$||$ Desired Ending Direct Materials

Beginning Finished Goods Inventory $$

Required Production Units