Villa Company produces and sells automobile batteries, the heavy-duty HD-240. The 2016 sales budget is as follows.

Quarter 1 2 3 4

HD-240 6000 7000 9000 10000

The January 1, 2016, inventory of HD-240 is 1,500 units. Management desires an ending inventory each quarter equal to 30% of the next quarter's sales. Sales in the first quarter of 2017 are expected to be 25% higher than sales in the same quarter in 2016. Instructions Prepare quarterly production budgets for each quarter and in total for 2016.