Noel Enterprises has the budgeted sales in units for the next five months as follows:

January .................... 6,800 units

February................... 5,400 units

March ...................... 7,200 units

April ......................... 4,600 units

May ......................... 3,800 units

Past experience has shown that the ending inventory for each month must be equal to 10% of the next month's sales in units. The inventory in December 31, contained 400 units.

a production budget for January, February and March of the year along with quarter total