Hoffman Foods produces specialty soup sold in jars. The projected sales in dollars and jars for Hoffman anticipates selling 221,000 jars with total sales revenue of $261,000 in the first each quarter of the upcoming year are as follows: quarter of the year following the year given in the preceding table. Hoffman has a policy that the ending inventory of jars must be 25% 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