The Sales Budget (in units) for Cauldron Ltd. for the first four months of 2016 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 months sales. However, on December 31, 2015, the finished goods inventory totaled only 4,000 units.

Required

Prepare 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.

	Jan.	Feb.	Mar.	Total