Joslyn Company manufactures metal brackets. The estimated number of metal bracket sales for the first three months of the current year is:

Month	Unit Sales
January	1,250
February	1,400
March April	1,200 1,200

Finished goods inventory at the end of last December was 300 units. Desired ending finished goods inventory is equal to 20 percent of the next month's sales. Joslyn Company expects to sell the brackets for $20 each. Prepare a Production budget for January, February and March, also include the quarter total column!