The Sales Budget (in units) for Cauldron Ltd. for the first four months of 2019 is given below for propane heaters manufactured by Cauldron:

January 21,000

February 36,000

March 61,000

April 41,000

Cauldron Ltd.'s inventory of finished goods at the end of each month should equal 20% of the next month's sales. However, on December 31, 2018, the finished goods inventory totaled only 4,000 units.

Make a production budget showing the quantity of units to be produced each month for January, February, March, and in total for the quarter. Use the following tabular format.

Item January February March Total