Sheffeld, Inc., makes and sells drum sets. Matthew Young, controller, is responsible for preparing the master budget. The sales

manager has given Matthew the following sales forecast for the coming months.

Sheffield expects to have $12,500$ drum sets in ending inventory on March $31.$ The company's policy is to carry $30\%$ of the following

month's projected sales in ending inventory.

Prepare Sheffield's production budget for the second quarter.