Coronado Company estimates that unit sales will be 9,900 in quarter 1; 12,200 in quarter 2; 14,300 in quarter 3; and 18,900 in quarter 4. Management wants to have an ending finished goods inventory equal to 20% of the next quarter's expected unit sales.

Prepare a production budget by quarters for the first six months of 2022.

CORONADO COMPANY Production Budget For the Six Months Ending June 30, 2022 Quarter Total 1 2 V V V v