Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2010 sales budget is as follows. Quarter HD-240 1 5,000 2 7,000 3 8,000 4 10,000 The January 1, 2010, inventory of HD-240 is 2,500 units. Management desires an ending inventory each quarter equal to 50% of the next quarter's sales. Sales in the first quarter of 2011 are expected to be 30% higher than sales in the same quarter in 2010. Complete quarterly production budgets for each quarter and in total for 2010. TURNEY COMPANY Production Budget For the Year Ending December 31, 2010 Product HD-240 Quarter 1 2 3 4 Year Expected unit salesDesired end. finished goods unitsBeg. finished goods units Add: Desired end. finished goods unitsExpected unit salesBeg. finished goods units Total required units Less: Beg. finished goods unitsExpected unit salesDesired end. finished goods units Required production units