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 1st quarter 2nd quarter 3rd quarter 4th quarter revenue 181,000 219,000 255,000 199,000 Number of jars sold 152,500 181,500 213,000 160,500 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. 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. Production Budget For the Quarters in the Upcoming Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 Unit sales Plus: Desired ending inventory Total needed Less: Beginning inventory Units to produce