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

Quarter		HD-240
1		5,100
2		7,490
3		8,330
4		10,350

The January 1, 2020, inventory of HD-240 is 2,040 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 Month Ended December 31, 2020For the Quarter 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 Total Required UnitsRequired Production UnitsTotal Materials RequiredDesired Ending Finished Goods UnitDirect Materials PurchasesExpected Unit SalesBeginning Direct MaterialsBeginning Finished Goods UnitDesired Ending Direct MaterialsDirect Materials Per 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 Desired Ending Direct MaterialsDirect Materials PurchasesDirect Materials Per UnitDesired Ending Finished Goods UnitBeginning Direct MaterialsRequired Production UnitsExpected Unit SalesTotal Required UnitsBeginning Finished Goods UnitTotal Materials Required		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 Desired Ending Finished Goods UnitDirect Materials Per UnitExpected Unit SalesRequired Production UnitsBeginning Finished Goods UnitDesired Ending Direct MaterialsTotal Required UnitsTotal Materials RequiredBeginning Direct MaterialsDirect 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 Required Production UnitsDesired Ending Direct MaterialsBeginning Finished Goods UnitTotal Required UnitsBeginning Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitTotal Materials RequiredExpected Unit SalesDirect Materials Purchases		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 Total Materials RequiredDirect Materials PurchasesDirect Materials Per UnitDesired Ending Finished Goods UnitBeginning Direct MaterialsExpected Unit SalesDesired Ending Direct MaterialsRequired Production UnitsBeginning Finished Goods 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		enter a total number of units

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