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Requirement Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total.

Requirement
Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total.
Prepare the production budget by first calculating the total units needed, then calculate the units to produce.
Hoffman Foods
Production Budget
For the Quarters in the Upcoming Year
Unit sales
Plus: Desired ending inventory
Total needed
Less: Beginning inventory
Units to produce
Additional information
The projected sales in dollars and jars for each quarter of the upcoming year are as follows:
\table[[,\table[[Total sales],[revenue]],\table[[Number of jars],[sold]]],[1st quarter....$,181,000,152,500],[2nd quarter ... $,219,000,181,500],[3rd quarter ... $,255,000,213,000],[4th quarter ...$,199,000,160,500]]
Hoffman anticipates selling 223,000 jars with total sales revenue of $260,000 in the first quarter of the year following the year given in the preceding table. Hoffman has a policy that the ending inventory of jars must be 30% of the following quarter's sales.
Please help me fill in the tables beginning inventory and units to produce
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