Patrick Inc. makes industrial solvents. In the first 4 months of the coming year, Patrick expects the following unit sales:

January	41,000
February	38,000
March	50,000
April	51,000

Patrick's policy is to have 23% of next month's sales in ending inventory. On January 1, it is expected that there will be 4,500 drums of solvent on hand.

Required:

Prepare a production budget for the first quarter of the year. Show the number of drums that should be produced each month as well as for the quarter in total. If required, round your answers to the nearest whole unit.

Patrick Inc.
Production Budget
For the Coming Quarter
	January	February	March	1st Quarter Total
Sales
Desired ending inventory
Total needs
Less: Beginning inventory
Units to be produced