Pharoah Company estimates that unit sales will be $9,500$ in quarter $1$; $12,000$ in quarter $2$; $14,200$ in quarter $3$; and $18,600$ in quarter

$4.$ Management wants to have an ending finished goods inventory equal to $19\%$ of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of $2022.$

PHAROAH COMPANY

Production Budget

For the Six Months Ending June $30,2022$

Quarter

$1$

$2$

total