Osborne Foods produces specialty soup sold in jars. The projected sales in dollars and jars for each Osborne anticipates selling 224,000 jars with total sales revenue of $263,000 in the first quarter quarter of the upcoming year are as follows: of the year following the year given in the table to the left. Osborne has a policy that the ending Number of jars inventory of jars must be 25% of the following quarter's sales. Total sales revenue sold Prepare a production budget for the year that shows the number of jars to be produced each 1st quarter . . .. $ 188,000 155,000 quarter and for the year in total. 2nd quarter . . . . $211,000 181,500 3rd quarter . .. . $257,000 212,500 4th quarter . . . . $ 198,000 162,500 .. . Prepare the production budget by first calculating the total units needed, then calculate the units to produce. Osborne Foods Production Budget For the Upcoming Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year Unit sales Desired ending inventory Total needed Less: Beginning inventory Units to produce