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....s 185,000 150,000 2nd quarter ... $ 211,000 184,500 3rd quarter $ 252,000 214,000 4th quarter $ 199,000 161,000 --- Hoffman anticipates selling 224,000 jars with total sales revenue of $264,000 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. 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 quarter 4 Year Unit sales Plus: Desired ending inventory Total needed Less: Beginning inventory Units to produce