Swifty Company has budgeted the following unit sales:

2022				2023
Quarter		Units		Quarter		Units
1		106,000		1		92,000
2		56,000
3		70,000
4		119,000

The finished goods inventory on hand on December 31, 2021 was 21,200 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales. Prepare a production budget for 2022.

SWIFTYCOMPANY Production Budget choose the accounting period For the Year Ended December 31, 2022December 31, 2022For the Month Ended December 31, 2022
			Quarter
			1		2		3		4		Total
select an opening production budget item Desired ending finished goods unitsCost per poundRequired production unitsBeginning finished goods unitsTotal required finished goods unitsExpected unit salesDirect materials purchases			enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a production budget item Expected unit salesTotal required finished goods unitsDesired ending finished goods unitsDirect materials purchasesCost per poundRequired production unitsBeginning finished goods units			enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Cost per poundExpected unit salesDesired ending finished goods unitsBeginning finished goods unitsDirect materials purchasesRequired production unitsTotal required finished goods units			enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess:	select a production budget item Beginning finished goods unitsDesired ending finished goods unitsExpected unit salesCost per poundTotal required finished goods unitsRequired production unitsDirect materials purchases		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a closing production budget item Desired ending finished goods unitsCost per poundBeginning finished goods unitsRequired production unitsTotal required finished goods unitsDirect materials purchasesExpected unit sales			enter a total number of units for the production budget		enter a total number of units for the production budget		enter a total number of units for the production budget		enter a total number of units for the production budget		enter a total number of units for the production budget