Vaughn Company produces and sells automobile batteries, the heavy-duty HD-240. The 2022 sales forecast is as follows.

Quarter		HD-240
1		6,200
2		8,680
3		9,920
4		12,400

The January 1, 2022, inventory of HD-240 is 2,480 units. Management desires an ending inventory each quarter equal to 40% of the next quarters sales. Sales in the first quarter of 2023 are expected to be 25% higher than sales in the same quarter in 2022. Prepare quarterly production budgets for each quarter and in total for 2022.

VAUGHN COMPANY Production Budget choose the accounting period For the Month Ended December 31, 2022For the Year Ending December 31, 2022For the Quarter Ended December 31, 2022
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Direct Materials PurchasesBeginning Finished Goods UnitExpected Unit SalesDesired Ending Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsRequired Production UnitsTotal Required UnitsDirect Materials Per UnitTotal 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 Direct MaterialsDirect Materials PurchasesRequired Production UnitsBeginning Finished Goods UnitsDesired Ending Finished Goods UnitsExpected Unit SalesDirect Materials Per UnitTotal Required UnitsBeginning Direct MaterialsTotal 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 Beginning Finished Goods UnitTotal Materials RequiredDirect Materials PurchasesTotal Required UnitsExpected Unit SalesBeginning Direct MaterialsDesired Ending Finished Goods UnitRequired Production UnitsDesired Ending Direct MaterialsDirect Materials Per 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 Desired Ending Direct MaterialsRequired Production UnitsDesired Ending Finished Goods UnitsDirect Materials PurchasesDirect Materials Per UnitExpected Unit SalesTotal Materials RequiredTotal Required UnitsBeginning Finished Goods UnitsBeginning Direct Materials		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 Finished Goods UnitRequired Production UnitsDirect Materials PurchasesDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials Per UnitBeginning Direct MaterialsExpected Unit SalesTotal Materials RequiredTotal 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

eTextbook and Media