Help please with beginning inventory

Hoffman Foods produces specialty soup sold in jars. The projected sales in dollars and jars for each quarter of the upcoming year are as follows: Hoffman anticipates selling 223,000 jars with total sales revenue of $260,000 in the first quarter of the year following the year given in the preceding table. Hoffman has a policy that the ending inventory of jars must be 30% of the following quarter's sales. Total sales revenue Number of jars sold 1st quarter .... $ 181,000 152,500 Requirement Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total. 2nd quarter ... 3rd quarter .... 4th quarter .... $219,000 $255,000 $199,000 181,500 213,000 160,500 Prepare the production budget by first calculating the total units needed, then calculate the units to produce. Hoffman Foods Production Budget For the Quarters in the Upcoming Year Quarter 1 Quarter 2 Quarter 3 152,500 181,500 213,000 54,450 63,900 48,150 Unit sales Quarter 4 160,500 66,900 Year 707,500 66,900 Plus: Desired ending inventory Total needed 245,400 261,150 227,400 774,400 206,950 45740 161200 54450 63900 48150 45750 Less: Beginning inventory 190950 197250 179250 728650 Units to produce