Smith Foods produces specialty soup sold in jars. The projected sales in dollars and jars for each quarter of the upcoming year are as follows:

$\backslash$table$[[,\backslash$table$[[$Total sales$],[$revenue$]],\backslash$table$[[$Number of jars$],[$sold$]]],[1$st quarter $...$ $$,186,000,151,000],[2$nd quarter $..$ $$,211,000,182,000],[3$rd quarter $...$ $$,256,000,210,000],[4$th quarter $...$ $$,194,000,162,500]]$

Smith anticipates selling $224,000$ jars with total sales revenue of $$267,000$ in the first quarter of the year following the year given in the preceding table. Smith has a policy that the ending inventory of jars must be $30\%$ of the following quarter's sales.

Requirement

Prepare a production budget for the year that shows the number of jars to be produced each quarter and for the year in total.

Prepare the production budget by first calculating the total units needed, then calculate the units to produce.

Smith Foods

Production Budget

For the Quarters in the Upcoming Year

$\backslash$table$[[,$Quarter $1,$Quarter $2,$Quarter $3,$Quarter $4,$Year$],[$Unit sales$],[$Plus: Desired ending inventory$],[$Total needed$],[$Less: Beginning inventory$],[$Units to produce,,,,,$]]$