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 5,100; second quarter 6,800; 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:		7,390 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. 4 pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $5 per pound

Prepare a production budget by quarters for the 6-month period ended June 30, 2020. HARDIN COMPANY Production Budget For the Six Months Ending June 30, 2020 Quarter 1 2 Six Month pected Unit Sales 5100 6800 d Desired Ending Finished Goods Unit 2200 590 al Required Units 7300 7390 is Beginning Finished Goods Unit quired Production Units