Roger produces a vitamin-enhanced dog food that is sold in Kansas. The company expects sales to be 12,500 bags in January, 14,200 bags in February, 16,300 bags in March, and 18,800 bags in April. There are 1,360 bags on hand at the start of January. Roger desires to maintain monthly ending inventory equal to 15 percent of next months expected sales. Prepare the production budget for Roger for the months of January, February, and March.