Production budget Nafari Companys sales budget has the following unit sales projections for each quarter of Year 4:

Quarter	Unit Sales
JanuaryMarch	1,296,000
AprilJune	1,632,000
JulySeptember	1,176,000
OctoberDecember	1,320,000
Total	5,424,000

Sales for the first quarter of Year 5 are expected to be 1,440,000 units. Ending inventory of finished goods for each quarter is scheduled to equal 10 percent of the next quarters budgeted sales. The companys ending inventory on December 31, Year 3, is estimated at 113,400 units. Develop a quarterly production budget for Year 4 and for Year 4 in total.

Note: Use a negative sign in your schedule to indicate that an amount is subtracted.

			QUARTER
	1st	2nd	3rd	4th	Total
Sales
EI
Total
BI
Production