On January 1, 2020, the Hardin Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2020.

Sales units:		First quarter 5,000; second quarter 6,900; third quarter 7,300.
Ending raw materials inventory:		40% of the next quarters production requirements.
Ending finished goods inventory:		25% of the next quarters expected sales units.
Third-quarter production:		7,360 units.

The ending raw materials and finished goods inventories at December 31, 2019, follow the same percentage relationships to production and sales that occur in 2020. 3 pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $6 per pound.

Prepare a production budget by quarters for the 6-month period ended June 30, 2020.

HARDIN COMPANY Production Budget choose the accounting periodFor the Six Months Ending June 30, 2020For the Quarter Ending June 30, 2020June 30, 2020 For the Six Months Ending June 30, 2020June 30, 2020For the Quarter Ending June 30, 2020
	Quarter
		1		2		Six Months
select an opening production budget itemTotal Required UnitsBeginning Finished Goods UnitDirect Materials Per UnitDesired Ending Finished Goods UnitDirect Materials PurchasesTotal Materials RequiredDesired Ending Direct MaterialsExpected Unit SalesRequired Production UnitsBeginning Direct Materials Beginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials PurchasesExpected Unit SalesRequired Production UnitsTotal Materials RequiredTotal Required Units		enter a number of units		enter a number of units
select between addition and deductionAddLess AddLess: select a production budget itemDesired Ending Direct MaterialsDirect Materials Per UnitExpected Unit SalesBeginning Finished Goods UnitDesired Ending Finished Goods UnitRequired Production UnitsTotal Required UnitsDirect Materials PurchasesBeginning Direct MaterialsTotal Materials Required Beginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials PurchasesExpected Unit SalesRequired Production UnitsTotal Materials RequiredTotal Required Units		enter a number of units		enter a number of units
select a summarizing line for the first partTotal Materials RequiredExpected Unit SalesBeginning Direct MaterialsDesired Ending Finished Goods UnitBeginning Finished Goods UnitDesired Ending Direct MaterialsDirect Materials PurchasesDirect Materials Per UnitTotal Required UnitsRequired Production Units Beginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials PurchasesExpected Unit SalesRequired Production UnitsTotal Materials RequiredTotal Required Units		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deductionAddLess AddLess: select a production budget itemDirect Materials PurchasesTotal Materials RequiredBeginning Direct MaterialsBeginning Finished Goods UnitDirect Materials Per UnitDesired Ending Direct MaterialsDesired Ending Finished Goods UnitExpected Unit SalesRequired Production UnitsTotal Required Units Beginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials PurchasesExpected Unit SalesRequired Production UnitsTotal Materials RequiredTotal Required Units		enter a number of units		enter a number of units
select a closing production budget itemBeginning Finished Goods UnitDirect Materials PurchasesDesired Ending Direct MaterialsDirect Materials Per UnitRequired Production UnitsTotal Required UnitsDesired Ending Finished Goods UnitExpected Unit SalesTotal Materials RequiredBeginning Direct Materials Beginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials PurchasesExpected Unit SalesRequired Production UnitsTotal Materials RequiredTotal Required Units		enter a total number of units		enter a total number of units		enter a total number of units