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Romana Company estimates that unit sales will be 20,000 in 1st quarter, 24,000 in 2nd quarter, 27,000 in 3rd quarter and 33,000 in 4th quarter.

Romana Company estimates that unit sales will be 20,000 in 1st quarter, 24,000 in 2nd quarter, 27,000 in 3rd quarter and 33,000 in 4th quarter. Management desires to have an ending finished goods inventory equal to 20% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first 6 months of 2020.

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