Juda Foods produces specialty soup sold in jars. The projected sales in dollars and jars for each quarter of the upcoming year are as follows: Number of jars Total sales revenue sold Juda anticipates selling 220,000 jars with total sales revenue of $264,000 in the first quarter of the year following the year given in the table to the left. Juda has a policy that the ending inventory of jars must be 25% of the following quarter's sales. 1st quarter $ 188,000 154,500 Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total. 2nd quarter $210,000 184,500 3rd quarter $252,000 215,000 4th quarter $191,000 165,000 Prepare the production budget by first calculating the total units needed, then calculate the units to produce. Juda Foods Production Budget For the Upcoming Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year Unit sales 154,500 184,500 215,000 165,000 718,500 Desired ending inventory Total needed Less: Beginning inventory Units to produce