Paige Company estimates that unit sales will be 11,000 in quarter 1, 12,800 in quarter 2, 15,000 in quarter 3, and 18,900 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 2020.

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PAIGE COMPANY Production Budget For the Six Months Ending June 30, 2020 Quarter 1 2 Expected Unit Sales 11000 12800 Add V: Desired Ending Finished Goods Inventory 3200 4725 Total Required Units 14200 17525 Less V: Beginning Finished Goods Inventory 2750 3200 i Required Production Units 11450 14325 ter 2 Six Months 12800 4725 17525 3200 i 14325 25775