Johnson 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.... $ 183,000 154,000 2nd quarter ... $ 213,000 184,000 3rd quarter ... $ 259,000 213,000 4th quarter ... $ 190,000 164,000 Johnson anticipates selling 222,000 jars with total sales revenue of $268,000 in the first quarter of the year following the year given in the preceding table. Johnson 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. Johnson Foods Production Budget For the Quarters in the Upcoming Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year Unit sales 154,000 184,000 213,000 164,000 715,000 Plus: Desired ending inventory 46,000 53,250 41,000 55,500 55,500 Total needed 200,000 237,250 254,000 219,500 770,500 Less: Beginning inventory Units to produce