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. Management desires to have an ending finished goods inventory equal to 25% of the next quarters expected unit sales. Prepare a production budget by quarters for the first 6 months of 2017.

PAIGE COMPANY Production Budget For the Six Months Ending June 30, 2017 3 Quarter 2 Six Months Add Less Required Production Units