Sheffield Company produces and sells automobile batteries, the heavy-duty HD-240. The 2017 sales forecast is as follows. Quarter HD-240 5,100 7,270 3 8,110 10,450 The January 1, 2017, inventory of HD-240 is 2,040 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales, sales in the first quarter of 2018 are expected to be 25% higher than sales in the same quarter in 2017 Prepare quarterly production budgets for each quarter and in total for 2017 SHEFFIELD COMPANY Quarter Year