Ringer Foods produces specialty soup sold in jars. The projected sales in dollars and jars for each quarter of the upcoming year are as follows: Total sales Number of jars revenue sold 1st quarter $180,000 150,000 2nd quarter $216,000 180,000 3rd quarter $252,000 210,000 4th quarter $192,000 160,000 Ringer anticipates selling the following in the first quarter of the year following the year given in the preceding table: Sales in units (jars) Sales revenue 220,000 $264,000 Ringer has a policy that the ending inventory of jars must be: 25% of the following quarter's sales 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