Joshua Hill, Bates & Hill Fabricators' production manager, has just received the company's sales budget for the first quarter.

January		February			March			April		May			June
10,000		19,500			17,500			14,500		23,000			20,000

Company policy requires an ending finished goods inventory each month that will meet 10% of the following month's sales volume. Joshua plans to have 2,800 finished bricks at a cost of $24,500 in inventory at the beginning of the year. Prepare Bates & Hill's production budget for the first quarter

January

February

March

Quarter