The sales forecast for birdhouses built by Ryan Enterprises follows. Beginning inventory for the year is expected to be 10,000 birdhouses, and the production manager prefers to maintain an ending inventory of 20% of the next quarters sales.

Quarter		Number of Birdhouses
First		10,000
Second		30,000
Third		35,000
Fourth		50,000

Prepare a quarterly production budget. Assume that the sales forecast for the first quarter of the following year is the same as the first quarter forecast for this year.