Paige Company estimates that unit sales will be 10,100 in quarter 1, 12,100 in quarter 2, 14,200 in quarter 3, and 18,900 in quarter 4. Management desires to have an ending finished goods inventory equal to 23% of the next quarters expected unit sales.

Prepare a production budget by quarters for the first 6 months of 2017. Please show how you got each cell anwser.

Quarter
	1	2	Six Months
Expected Unit Sales
Add Desired Ending Finished Goods Inventory
Total Required Units
Less Beginning Finished Goods Inventory
Required Production Unites