Benet Company has budgeted the following unit sales:

2017				2016
Quarter		Units		Quarter		Units
1		105,000		1		90,000
2		60,000
3		75,000
4		120,000

The finished goods inventory on hand on December 31, 2015 was 21,000 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 2016.