Crane Company estimates that unit sales will be 10,600 in quarter 1, 14,840 in quarter 2, 15,900 in quarter 3, and 19,080 in quarter 4. The unit selling price is $70. Management desires to have an ending finished goods inventory equal to 25% of the next quarters expected unit sales. Prepare a production budget by quarters for the first 6 months of 2022.

CRANE COMPANY Production Budget choose the accounting period For the Quarter Ending June 30, 2022June 30, 2022For the Six Months Ending June 30, 2022
	Quarter
	1		2		Six Months
select an opening production budget item Direct Materials Per UnitBeginning Direct MaterialsDesired Ending Finished Goods InventoryTotal Required UnitsRequired Production UnitsBeginning Finished Goods InventoryDesired Ending Direct MaterialsDirect Materials PurchasesExpected Unit SalesTotal Materials Required	enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Beginning Direct MaterialsBeginning Finished Goods InventoryExpected Unit SalesDirect Materials PurchasesDirect Materials Per UnitDesired Ending Direct MaterialsTotal Required UnitsDesired Ending Finished Goods InventoryTotal Materials RequiredRequired Production Units	enter a number of units		enter a number of units
select a summarizing line for the first part Total Required UnitsDirect Materials Per UnitDesired Ending Finished Goods InventoryExpected Unit SalesBeginning Direct MaterialsRequired Production UnitsTotal Materials RequiredBeginning Finished Goods InventoryDirect Materials PurchasesDesired Ending Direct Materials	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 Total Materials RequiredExpected Unit SalesDesired Ending Finished Goods InventoryBeginning Direct MaterialsTotal Required UnitsDesired Ending Direct MaterialsBeginning Finished Goods InventoryDirect Materials PurchasesDirect Materials Per UnitRequired Production Units	enter a number of units		enter a number of units
select a closing production budget item Direct Materials PurchasesTotal Materials RequiredDesired Ending Finished Goods InventoryBeginning Finished Goods InventoryDirect Materials Per UnitTotal Required UnitsRequired Production UnitsExpected Unit SalesBeginning Direct MaterialsDesired Ending Direct Materials	enter a total number of units		enter a total number of units		enter a total number of units