Coronado Company produces and sells automobile batteries, the heavy-duty HD-240. The 2022 sales forecast is as follows.

Quarter		HD-240
1		5,900
2		8,260
3		9,440
4		11,800

The January 1, 2022, inventory of HD-240 is 2,360 units. Management desires an ending inventory each quarter equal to 40% of the next quarters sales. Sales in the first quarter of 2023 are expected to be 25% higher than sales in the same quarter in 2022. Prepare quarterly production budgets for each quarter and in total for 2022.

CORONADO COMPANY Production Budget choose the accounting period For the Year Ending December 31, 2022For the Quarter Ended December 31, 2022For the Month Ended December 31, 2022
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Direct Materials Per UnitTotal Required UnitsDirect Materials PurchasesDesired Ending Direct MaterialsExpected Unit SalesBeginning Direct MaterialsDesired Ending Finished Goods UnitBeginning Finished Goods UnitTotal Materials RequiredRequired Production Units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Beginning Finished Goods UnitsBeginning Direct MaterialsDirect Materials PurchasesExpected Unit SalesDirect Materials Per UnitDesired Ending Direct MaterialsRequired Production UnitsDesired Ending Finished Goods UnitsTotal Materials RequiredTotal Required Units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Desired Ending Direct MaterialsDirect Materials PurchasesExpected Unit SalesBeginning Direct MaterialsTotal Required UnitsDesired Ending Finished Goods UnitBeginning Finished Goods UnitRequired Production UnitsTotal Materials RequiredDirect Materials Per Unit		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a production budget item Expected Unit SalesBeginning Direct MaterialsDesired Ending Finished Goods UnitsDirect Materials Per UnitBeginning Finished Goods UnitsDesired Ending Direct MaterialsTotal Required UnitsTotal Materials RequiredDirect Materials PurchasesRequired Production Units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a closing production budget item Desired Ending Finished Goods UnitRequired Production UnitsDesired Ending Direct MaterialsTotal Required UnitsBeginning Direct MaterialsTotal Materials RequiredExpected Unit SalesDirect Materials PurchasesDirect Materials Per UnitBeginning Finished Goods Unit		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units