The marketing department of Gaeber Industries has submitted the following sales forecast for the upcoming fiscal year:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Budgeted unit sales	8,100	9,000	7,500	8,900

The company expects to start the first quarter with 2,400 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 30% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1,760 units.
In addition, the beginning raw materials inventory for the first quarter is budgeted to be 1,600 pounds and the beginning accounts payable for the first quarter is budgeted to be $15,000.
Each unit requires 2 pounds of raw material that costs $4.00 per pound. Management desires to end each quarter with an inventory of raw materials equal to 30% of the following quarter's production needs. The desired ending inventory for the fourth quarter is 2,300 pounds. Management plans to pay for 75% of raw material purchases in the quarter acquired and 25% in the following quarter.

Prepare the company's production budget for the upcoming fiscal year.