Sandoval Furniture builds high-end hand-made dining tables. Mackenzie Sandoval, the companys owner, has developed the following sales forecast for 2015.

1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Forecasted sales (tables)	2,596	2,736	2,980	2,320

Because of the time needed to create each table, Sandoval maintains an ending Finished Goods Inventory of 20 percent of the following quarters budgeted sales. Sandoval has been following this inventory policy for several years. The company ended 2014 with 519 tables on hand.

The standard cost card for a table is as follows:

Standard Quantity

Standard Price

Total Standard Cost

American cherry wood

25 board feet

$5/board foot

$125

American cherry turning square (legs)

4 squares

$9/square

36

Direct labor

12 DLH

$15/DLH

180

Variable overhead

12 DLH

$55/DLH

660

Fixed overhead

12 DLH

$10/DLH

120

$1,121

Prepare Sandovals production budget for 2015. Assume that the desired ending inventory for 2015 is 536 tables. (Round answers to 0 decimal places, e.g. 5,250.)

Production Budget
1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Annual
Total units requiredBudgeted ending inventoryBudgeted productionBudgeted unit salesBeginning inventory
Budgeted ending inventoryBeginning inventoryTotal units requiredBudgeted productionBudgeted unit sales
Budgeted unit salesBudgeted ending inventoryBudgeted ProductionBeginning inventoryTotal units required
Beginning inventoryTotal units requiredBudgeted productionBudgeted unit salesBudgeted ending inventory
Budgeted ending inventoryBeginning inventoryTotal units requiredBudgeted ProductionBudgeted unit sales