Oriole Company produces and sells automobile batteries, the heavy$-$duty HD$-240.$ The $2027$ sales forecast is as follows.

The January $1,2027,$ inventory of HD$-240$ is $2,080$ units. Management desires an ending inventory each quarter equal to $40\%$ of the

next quarter's sales. Sales in the first quarter of $2023$ are expected to be $25\%$ higher than sales in the same quarter in $2027.$

Prepare quarterly production budgets for each quarter and in total for $2027.$

ORIOLE COMPANY

Production Budget

For the Year Ending December $31,2027$

Product HD$-240$

Quarter

Total Required Units

: Beginning Direct Materials

Required Production Units