Vaughn manufactures competition stunt kites. In November, Jerry Box prepared the following production budget for the first quarter of the coming year. Desired ending inventory is based on the following month's budgeted sales.

			January		February		March		Quarter
	Budgeted unit Sales		22,600		37,100		34,700		94,400
	Budgeted ending inventory		7,420		6,940		2,540		2,540
	Total units required		30,020		44,040		37,240		96,940
	Beginning inventory		4,520		7,420		6,940		4,520
	Budgeted production		25,500		36,620		30,300		92,420

Following higher-than-expected sales in December, Jerry conducted an inventory count on January 2 and discovered that the company had only 2,100 completed kites on hand. He decided that given the brisk sales in December, the company should increase its desired ending inventory level from 20 to 25 percent of the next month's sales volume.

(a)

Prepare a new production budget for the first quarter. (Round answers to 0 decimal places, e.g. 5,275.)

			January		February		March		Quarter
	Budgeted unit sales
	Budgeted ending inventory
	Total units required\
	Beginning inventory
	Budgeted production