Sunland Company produces and sells automobile batteries, the heavy$-$duty HD$-240.$ The $2027$ sales forecast is as follows.

$\backslash$table$[[$Quarter$,,$HD$-240],[1,,4,700],[2,6,580,],[3,7,520,],[4,,9,400]]$

The January $1,2027,$ inventory of HD$-240$ is $1,880$ units. Management desires an ending inventory each quarter equal to $40\%$ of the next quarter's sales. Sales in the first quarter of $2023$ are expected to be $25\%$ higher than sales in the same quarter in $2027.$

Prepare quarterly production budgets for each quarter and in total for $2027.$

SUNLAND COMPANY

Production Budget

For the Quarter Ended December $31,2027$

Product HD$-240$

Quarter

$1$

Expected Unit Sales

Add $$ Desired Ending Finished Goods Units

Total Required Units

Beginning Finished Goods Units

Required Production Units