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: Total sales Number of jars revenue sold 1st quarter... $ 181,000 152,500 2nd quarter $ .. 219,000 181,500 3rd quarter ... S 255,000 213,000 4th quarter... $ 199,000 160,500 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 Unit sales. Plus: Desired ending inventory Total needed Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year