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		7,430
3		8,450
4		10,230

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 Year Ending December 31, 2020For the Month Ended December 31, 2020For the Quarter Ended December 31, 2020
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Total Required UnitsBeginning Finished Goods UnitRequired Production UnitsExpected Unit SalesDesired Ending Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDirect Materials Per UnitDirect Materials PurchasesTotal 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 Desired Ending Finished Goods UnitTotal Required UnitsRequired Production UnitsDirect Materials Per UnitBeginning Finished Goods UnitTotal Materials RequiredDirect Materials PurchasesBeginning Direct MaterialsDesired 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 summarizing line for the first part Desired Ending Finished Goods UnitDirect Materials PurchasesDirect Materials Per UnitTotal Required UnitsExpected Unit SalesRequired Production UnitsBeginning Direct MaterialsTotal Materials RequiredDesired Ending Direct MaterialsBeginning Finished Goods Unit		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 Beginning Direct MaterialsBeginning Finished Goods UnitDesired Ending Direct MaterialsRequired Production UnitsTotal Materials RequiredTotal Required UnitsDesired Ending Finished Goods UnitDirect Materials Per UnitDirect Materials PurchasesExpected 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 Required Production UnitsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitBeginning Finished Goods UnitDirect Materials Per UnitTotal Required UnitsExpected Unit SalesBeginning Direct MaterialsTotal Materials RequiredDirect Materials Purchases		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