Froakie brewery had 5,000 litres of beer in inventory on December 31, 2018. In the beginning of 2019, Froakie decided to move towards a more efficient inventory management system: at the end of each quarter the closing inventory will be planned as 10% of the following quarters sales. Sales are budgeted as follows for the next 5 quarters:

2019, Quarter 1	25,000 litres
2019, Quarter 2	40,000 litres
2019, Quarter 3	20,000 litres
2019, Quarter 4	15,000 litres
2020, Quarter 1	20,000 litres

Prepare Froakies production plan for 2019 based on the incomplete table below. Note: There is no need to add additional columns, but you do need to add additional rows to show how your numbers are derived.

Froakie 2019 Production Budget (# units)
	Q 1	Q2	Q 3	Q 4	2019