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 choose the accounting period For the Month Ended December 31, 2017For the Year Ending December 31, 2017For the Quarter Ended December 31, 2017
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening Production Budget item Total Required UnitsDesired Ending Direct MaterialsRequired Production UnitsDirect Materials PurchasesExpected Unit SalesDirect Materials Per UnitBeginning Direct MaterialsTotal Materials RequiredDesired Ending Finished Goods 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 between addition and deduction AddLess: select a production budget item Beginning Direct MaterialsRequired Production UnitsDesired Ending Finished Goods UnitBeginning Finished Goods UnitExpected Unit SalesDirect Materials Per UnitTotal Materials RequiredDesired Ending Direct MaterialsTotal Required UnitsDirect Materials Purchases		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 Total Materials RequiredExpected Unit SalesBeginning Finished Goods UnitDesired Ending Direct MaterialsRequired Production UnitsBeginning Direct MaterialsTotal Required UnitsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials Purchases		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 Direct Materials Per UnitTotal Required UnitsDirect Materials PurchasesDesired Ending Finished Goods UnitRequired Production UnitsBeginning Direct MaterialsBeginning Finished Goods UnitTotal Materials RequiredDesired Ending Direct MaterialsExpected Unit Sales		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 Direct MaterialsDirect Materials PurchasesDesired Ending Direct MaterialsTotal Required UnitsRequired Production UnitsTotal Materials RequiredBeginning Finished Goods UnitDesired Ending Finished Goods UnitExpected Unit SalesDirect Materials Per Unit		enter a total amount for the Production Budget		enter a total amount for the Production Budget		enter a total amount for the Production Budget		enter a total amount for the Production Budget		enter a total amount for the Production Budget