Trenton Company has budgeted the following unit sales:

2014 2015

Quarter Units Quarter Units

1 140,000 1 125,000

2 80,000

3 100,000

4 160,000

The finished goods inventory on hand on December 31,2013 was 28,000 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales.

Prepare a production budget for 2014.

Please, someone help me out. I would appreciate it.