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

Quarter		HD-240
1		6,300
2		8,820
3		10,080
4		12,600

The January 1, 2022, inventory of HD-240 is 2,520 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.

CRANE COMPANY Production Budget choose the accounting period For the Month Ended December 31, 2022For the Year Ending December 31, 2022For the Quarter Ended December 31, 2022
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Beginning Direct MaterialsRequired Production UnitsExpected Unit SalesDesired Ending Direct MaterialsBeginning Finished Goods UnitTotal Materials RequiredDirect Materials Per UnitDirect Materials PurchasesTotal Required UnitsDesired Ending Finished Goods Unit		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 Desired Ending Finished Goods UnitDirect Materials PurchasesExpected Unit SalesBeginning Direct MaterialsDirect Materials Per UnitTotal Required UnitsTotal Materials RequiredRequired Production UnitsDesired Ending Direct MaterialsBeginning Finished Goods Unit		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 Finished Goods UnitExpected Unit SalesBeginning Finished Goods UnitDirect Materials Per UnitRequired Production UnitsTotal Materials RequiredBeginning Direct MaterialsTotal Required UnitsDirect 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		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 SalesDesired Ending Finished Goods UnitBeginning Finished Goods UnitTotal Required UnitsDesired Ending Direct MaterialsBeginning Direct MaterialsTotal Materials RequiredDirect Materials PurchasesRequired Production UnitsDirect Materials Per Unit		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 Beginning Direct MaterialsBeginning Finished Goods UnitDesired Ending Direct MaterialsDirect Materials PurchasesExpected Unit SalesDesired Ending Finished Goods UnitTotal Materials RequiredDirect Materials Per UnitTotal Required UnitsRequired Production Units		enter a total number of units		enter a total number of units		enter a total number of units