PLease help with this:

On December 31, 2014, Strum had 60 acoustic guitars in stockfewer than the desired inventory level of 80 guitars, based on the following quarters sales. The company has budgeted for sales of 510 acoustic guitars in the first quarter of 2016. Strum wants to maintain an ending inventory equal to 20 percent of the following quarters sales. Prepare the 2015 production budget for acoustic guitars.

Production Budget
1stQuarter	2nd Quarter	3rdQuarter	4th Quarter	Annual
Budgeted productionTotal units requiredBudgeted ending inventoryBudgeted unit salesBeginning inventory
Budgeted productionBudgeted ending inventoryTotal units requiredBudgeted unit salesBeginning inventory
Budgeted ending inventoryTotal units requiredBudgeted productionBudgeted unit salesBeginning inventory
Beginning inventoryBudgeted productionBudgeted ending inventoryBudgeted unit salesTotal units required
Budgeted unit salesBeginning inventoryBudgeted productionBudgeted ending inventoryTotal units required

Strum Enterprises is a boutique guitar manufacturer. The company produces both acoustic and electric guitars for rising and established professional musicians. Claire Strum, the companys sales manager, prepared the following sales forecast for 2015. The forecasted sales prices include a 5 percent increase in the acoustic guitar price and a 10 percent increase in the electric guitar price, to cover anticipated increases in raw materials prices.

Sales Price	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Acoustic guitar sales	$1,400	400	570	320	600
Electric guitar sales	$2,590	260	150	140	190