Templeton Corporation produces windows used in residential construction. Unit sales last year, ending December 31, are as follows:

First quarter	40,000
Second quarter	50,000
Third quarter	52,000
Fourth quarter	48,000

Unit sales are expected to increase 10 percent this coming year over the same quarter last year. Average sales price per window will remain at $200. Assume finished goods inventory is maintained at a level equal to 5 percent of the next quarter's sales. Finished goods inventory at the end of the fourth quarter budget period is estimated to be 2,300 units.

1. Prepare a sales budget for Templeton Corporation using a format similar to Figure 9.3 on p. 549. (Hint: be sure to increase last year's unit sales by 10 percent.)

2. Prepare a production budget for Templeton Corporation using a format similar to Figure 9.4 on p. 551.