E21-4 Turney Company produces and sells automobile batteries, the heavy-duty H The 2017 sales forecast is as follows. Quarter HD-240 5,000 7,000 8,000 10,000 The January 1, 2017, inventory of HD-240 is 2,000 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2018 are expected to be 25% higher than sales in the same quarter in 2017. Instructions Prepare quarterly production budgets for each quarter and in total for 2017