Waterway Company estimates that unit sales will be $12,800$ in quarter $1,17,920$ in quarter $2,19,200$ in quarter $3,$ and $23,040$ in quarter $4.$ The unit selling price is $$70.$ Management desires to have an ending finished goods inventory equal to $25\%$ of the next quarter's expected unit sales.

Prepare a production budget by quarters for the first $6$ months of $2027.$

WATERWAY COMPANY

Production Budget

For the Six Months Ending June $30,2027$

Desired Ending Finished Goods Inventory

Beginning Finished Goods Inventory