em 5-32 (Part Level Submission) Sandoval Furniture builds high-end hand-made dining tables. Mackenzie Sandoval, the companys owner, has developed the following sales forecast for 2015.

1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Forecasted sales (tables)	2,584	2,744	2,975	2,100

Because of the time needed to create each table, Sandoval maintains an ending Finished Goods Inventory of 20 percent of the following quarters budgeted sales. Sandoval has been following this inventory policy for several years. The company ended 2014 with 517 tables on hand. The standard cost card for a table is as follows:

Standard Quantity	Standard Price	Total Standard Cost
American cherry wood	25 board feet		$4/board foot			$100
American cherry turning square (legs)	4 squares	$9/square	36
Direct labor	12 DLH	$14/DLH	168
Variable overhead	12 DLH	$50/DLH	600
Fixed overhead	12 DLH	$10/DLH	120
$1,024

(a) Prepare Sandovals production budget for 2015. Assume that the desired ending inventory for 2015 is 552 tables.(Round answers to 0 decimal places, e.g. 5,250.)

Production Budget
1stQuarter	2ndQuarter	3rdQuarter	4thQuarter	Annual
Budgeted ending inventoryBudgeted unit salesBeginning inventoryTotal units requiredBudgeted production
Budgeted unit salesTotal units requiredBudgeted ending inventoryBeginning inventoryBudgeted production
Budgeted ending inventoryBeginning inventoryTotal units requiredBudgeted ProductionBudgeted unit sales
Total units requiredBeginning inventoryBudgeted unit salesBudgeted ending inventoryBudgeted production
Total units requiredBudgeted unit salesBudgeted ending inventoryBeginning inventoryBudgeted Production