The marketing department of HASF Corporations has submitted the following sales forecast for the upcoming fiscal year (all sales are on account)

	Q1	Q2	Q3	Q4	total
Budgeted units sales	?	10% increase	10 % decrease	16,335	62,685
Budget selling price per unit	18	18	18	?	18
budgeted sales revenue	?	297,000	?	294,030	?

Other information

• Each quarter ending finished goods inventory is 20% of next month units sold.
• Next year first quarter beginning inventory is 3,000.
• Each finished units require 3 grams of raw material that cost Rs 3 per unit.
• Management desired to end each quarter with an inventory of raw material equal to 15% of the current quarter production needs

Beginning inventory of raw material in first quarter 3,000 grams