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

$\backslash$table$[[$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 $4,350$ drums of solvent on hand.

Required:

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

Patrick Inc.

Production Budget

For the Coming Quarter