Hoffman Foods produces specialty soup sold in jars. The projected sales in dollars Hoffman anticipates selling 223,000 jars with total sales revenue of and jars for each quarter of the upcoming year are as follows: $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. Prepare the production budget by first calculating the total units needed, then calculate the units to produce