Stenback Foods produces specialty soup sold in jars. The projected sales in dollars and jars for each quarter of the upcoming year are as follows: Total sales Number of jars revenue sold 1st quarter.... $ 183,000 153,500 2nd quarter... $ 211,000 183,500 3rd quarter $ 4th quarter ... $ 258,000 210,500 197,000 164,000 Stenback anticipates selling 225,000 jars with total sales revenue of $269,000 in the first quarter of the year following the year given in the preceding table. Stenback 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. Stenback Foods Production Budget For the Quarters in the Upcoming Year Unit sales Plus: Desired ending inventory Total needed Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year