Richmar Company produces roasted coffee beans, packaged in ten-pound bags, Budgeted sales.. beginning inventory, and ending inventory (number of ten pound bags) for the next four quarters are: Sales Beginning Inventory Ending Inventory Quarter 1 20,000 5,000 4,500 Quarter 2 15,000 4,500 7,500 Quarter 3 25,000 7,500 4,800 Quarter 4 16,000 4,800 6,000 Budgeted production for Quarter 2 is O 14,100 O 17,400 O 16,500 18,000