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

Quarter	HD-240
1	5,500
2	7,420
3	8,260
4	10,130

The January 1, 2017, inventory of HD-240 is2,200units. Management desires an ending inventory each quarter equal to 40% of the next quarter?s 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.