Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2017 sales forecast is as follows.

Quarter		HD-240
1		5,300
2		7,300
3		8,460
4		10,270

The January 1, 2017, inventory of HD-240 is 2,120 units. Management desires an ending inventory each quarter equal to 40% of the next quarters sales. Sales in the first quarter of 2018 are expected to be 25% higher than sales in the same quarter in 2017. Prepare quarterly production budgets for each quarter and in total for 2017.

TURNEY COMPANY Production Budget For the Year Ending December 31, 2017For the Quarter Ended December 31, 2017For the Month Ended December 31, 2017
Product HD-240
	Quarter
		1		2		3		4		Year
Total Materials RequiredTotal Required UnitsDesired Ending Finished Goods UnitDirect Materials Per UnitDesired Ending Direct MaterialsBeginning Finished Goods UnitDirect Materials PurchasesExpected Unit SalesRequired Production UnitsBeginning Direct Materials
AddLess : Beginning Finished Goods UnitTotal Required UnitsBeginning Direct MaterialsTotal Materials RequiredRequired Production UnitsExpected Unit SalesDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials Purchases
Beginning Direct MaterialsDirect Materials PurchasesTotal Required UnitsTotal Materials RequiredDesired Ending Finished Goods UnitDesired Ending Direct MaterialsBeginning Finished Goods UnitRequired Production UnitsDirect Materials Per UnitExpected Unit Sales
AddLess : Beginning Finished Goods UnitDirect Materials Per UnitDesired Ending Direct MaterialsTotal Materials RequiredExpected Unit SalesRequired Production UnitsDesired Ending Finished Goods UnitTotal Required UnitsDirect Materials PurchasesBeginning Direct Materials
Expected Unit SalesDirect Materials PurchasesTotal Required UnitsBeginning Direct MaterialsRequired Production UnitsTotal Materials RequiredDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitBeginning Finished Goods Unit

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