Paige Company estimates that unit sales will be $10,000$ in quarter $1,14,000$ in quarter $2,15,000$ in quarter $3,$ and $18,000$ in quarter $4.$

The unit selling price is $$70.$ Management desires to have an ending finished goods inventory equal to $25\%$ of the next quarter's

expected unit sales.

Prepare a production budget by quarters for the first $6$ months of $2022.$

PAIGE COMPANY

Production Budget

Quarter