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
12,400	24,180	21,700	17,980	23,000	20,000

Company policy requires an ending finished goods inventory each month that will meet 12% of the following month's sales volume. Joshua plans to have 3,472 finished bricks at a cost of $30,380 in inventory at the beginning of the year.

Prepare Bates & Hill's production budget for the first quarter.