Osborne Foods produces specialty soup sold in jars. The projected sales in Osborne anticipates selling 223,000 jars with total sales revenue of $261,000 dollars and jars for each quarter of the upcoming year are as follows in the first quarter of the year following the year given in the preceding table. Osborne has a policy that the ending inventory of jars must be 30% of the following quarter's sales. 1st quarter 2nd quarter 3rd quarter. 4th quarter Total sales revenue $184,000 S211,000 $256,000 S195,000 Number of jars sold 151,500 184.500 215,000 160,500 Requirement Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total. Prepare the production budget by first calculating the total units needed, then calculate the units to produce Osborne Foods Production Budget For the Quarters in the Upcoming Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year Unit sales Plus: Desired ending inventory Total needed Less: Beginning inventory Units to produce