The marketing department of Gaeber Industries has submitted the following sales forecast for the upcoming fiscal year: 1st Quarter Budgeted sales (units) 8,100 2nd Quarter 6,900 3rd 4th Quarter Quarter 6,100 6,900 The company expects to start the first quarter with 1,620 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 20% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1,730 units. In addition, the beginning raw materials inventory for the first quarter is budgeted to be 3,420 kilograms and the beginning accounts payable for the first quarter are budgeted to be $15,120. Each unit requires two kilograms of raw material that costs $7 per kilogram. Management desires to end each quarter with an inventory of raw materials equal to 20% of the following quarter's production needs. The desired ending inventory for the fourth quarter is 3,170 kilograms. Management plans to pay for 60% of raw material purchases in the quarter acquired and 40% in the following quarter. Required: 1. Prepare the company's production budget for the upcoming fiscal year.