Stenback anticipates selling 221 000 jars with total sales revenue of $264 000 in the first quarter of the year following the year given in the table. Stenback has a policy that the ending inventory of jars must be 30% of the following quarter's sales. A production budget for the year that shows the number of jars to be produced for each quarter and the year in total.

The projected sales in dollars and jars for each quarter of the upcoming year are as follows -

Total sales revenue Number of jars sold 1st quarter $183,000 150,000 2nd quarter $218,000 183,000 3rd quarter $254,000 213,500 4th quarter $191,000 163,500

Unit Sales-

Desired Ending Inventory -

Total Needed -

Less Beginning Inventory -

Units to Produce -