*Problem 5-32 Aaron Furniture builds high-end hand-made dining tables. Attacus Simmons, the company's owner, has developed the following sales forecast for 2018. 1st Quarter 2,500 2nd Quarter 2,700 3rd quarter 2,900 4th Quarter 2,200 Forecasted sales (tables) Because of the time needed to create each table, Aaron maintains an ending Finished Goods Inventory of 20% of the following quarter's budgeted sales. Aaron has been following this inventory policy for several years. The company ended 2017 with 500 tables on hand. The standard cost card for a table is as follows: Standard Total Standard Cost Standard Quantity 25 board feet 4 squares 12 DLH 12 DLH 12 DLH Price 5yboard foot American cherry wood American cherry turning square (legs) Direct labor Variable overhead Fixed overhead 10/square $18/DLH $60/DLH $10/DLH $125 40 216 720 120 $1,221 Prepare Aaron's production budget for 2018, Assume that the desired ending inventory for 2018 is 600 tables. (Round answers to O decimal places, e.g. 5,275.) Production Budget 1st Quarter 2nd Quarter 3'd Quarter 4th Quarter Annual