The January $1,2020,$ inventory of HD$-240$ is $2,080$ units. Management desires an ending inventory each quarter equal to $40\%$ of the CRANE COMPANY

Production Budget

Product HD$-240$

Quarter

$1$

$2$

$3$

$1$

$$

$$

next quarter's sales. Sales in the first quarter of $2021$ are expected to be $25\%$ higher than sales in the same quarter in $2020.$

Prepare quarterly production budgets for each quarter and in total for $2020.$