The sales forecast for birdhouses built by Sheffield Enterprises follows. Beginning inventory for the year is expected to be 9,000 birdhouses, and the production manager prefers to maintain an ending inventory of 15% of the next quarters sales.

Quarter		Number of Birdhouses
First		9,000
Second		27,000
Third		32,000
Fourth		45,000

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. Quarter First Second Third Fourth -Taythold Media