The Toothpaste Division of Consumer Cosmetics expects the follow.

ing sales in 2016:

Quarter 1

Quarter 2

Quarter 3

Quarter 4

210.000 units

220,000 units

250,000 units

270,000 units

The division also anticipates sales of 200,000 units in the first

quarter of 2017.

"TeCh Unit sold requires various raw materials, which weigh 05 kg

and cost 55.00 per kg at 2016 prices. The division's inventory mans

agement plan calls for carrying enough raw material for 20% of the

following quarter's production at the end of each quarter.

Required

Prepare a production plan and budget for 2016.