Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2020 sales forecast is as follows.

Quarter		HD-240
1		5,400
2		7,160
3		8,460
4		10,460

The January 1, 2020, inventory of HD-240 is 2,160 units. Management desires an ending inventory each quarter equal to 40% of the next quarters sales. Sales in the first quarter of 2021 are expected to be 25% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter and in total for 2020.

TURNEY COMPANY Production Budget choose the accounting period For the Quarter Ended December 31, 2020For the Month Ended December 31, 2020For the Year Ending December 31, 2020
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Beginning Finished Goods UnitDirect Materials PurchasesRequired Production UnitsDesired Ending Direct MaterialsTotal Required UnitsExpected Unit SalesDesired Ending Finished Goods UnitDirect Materials Per UnitBeginning Direct MaterialsTotal Materials Required		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Beginning Direct MaterialsTotal Materials RequiredExpected Unit SalesRequired Production UnitsDesired Ending Finished Goods UnitTotal Required UnitsDesired Ending Direct MaterialsDirect Materials PurchasesDirect Materials Per UnitBeginning Finished Goods Unit		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Direct Materials PurchasesDesired Ending Finished Goods UnitBeginning Finished Goods UnitTotal Materials RequiredRequired Production UnitsDirect Materials Per UnitBeginning Direct MaterialsDesired Ending Direct MaterialsExpected Unit SalesTotal Required Units		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a production budget item Required Production UnitsExpected Unit SalesTotal Materials RequiredTotal Required UnitsBeginning Direct MaterialsDirect Materials PurchasesBeginning Finished Goods UnitDirect Materials Per UnitDesired Ending Finished Goods UnitDesired Ending Direct Materials		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a closing production budget item Beginning Finished Goods UnitRequired Production UnitsExpected Unit SalesDesired Ending Finished Goods UnitDesired Ending Direct MaterialsDirect Materials PurchasesBeginning Direct MaterialsTotal Materials RequiredDirect Materials Per UnitTotal Required Units		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units