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

Quarter		HD-240
1		4,000
2		5,600
3		6,400
4		8,000

The January 1, 2022, inventory of HD-240 is 1,600 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 Quarter Ended December 31, 2022For the Year Ending December 31, 2022
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Direct Materials PurchasesDirect Materials Per UnitBeginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Finished Goods UnitDesired Ending Direct MaterialsTotal Required UnitsExpected Unit SalesRequired Production UnitsTotal Materials Required		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 Direct Materials PurchasesTotal Materials RequiredExpected Unit SalesRequired Production UnitsDesired Ending Direct MaterialsTotal Required UnitsBeginning Direct MaterialsDirect Materials Per UnitBeginning Finished Goods UnitsDesired Ending Finished Goods 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 Beginning Finished Goods UnitDesired Ending Finished Goods UnitDirect Materials PurchasesBeginning Direct MaterialsTotal Materials RequiredDirect Materials Per UnitExpected Unit SalesDesired Ending Direct MaterialsTotal Required UnitsRequired Production Units		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 Total Required UnitsRequired Production UnitsDesired Ending Finished Goods UnitsExpected Unit SalesBeginning Finished Goods UnitsDirect Materials PurchasesBeginning Direct MaterialsDesired Ending Direct MaterialsDirect Materials Per UnitTotal Materials Required		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 Total Materials RequiredDesired Ending Direct MaterialsDirect Materials Per UnitBeginning Finished Goods UnitExpected Unit SalesRequired Production UnitsDirect Materials PurchasesTotal Required UnitsDesired Ending Finished Goods UnitBeginning Direct Materials		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