Wayans Company produces and sells automobile batteries, including the heavy-duty HD-240. The 2020 sales budget is as follows:

Quarter		Units of HD-240
1		5,800
2		6,900
3		8,500
4		10,500

The January 1, 2020, inventory of HD-240 is 1,400 units. Management wants an ending inventory each quarter that is equal to 30% of the next quarters sales. It expects sales in the first quarter of 2021 to be 20% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter for 2020.

WAYANS COMPANY Production Budget Product HD-240 For the Year Ending December 31, 2020 Quarter 2 1 3 Total The January 1, 2020, inventory of HD-240 is 1.400 units. Management wants an ending inventory each quarter that is equal to 30% of the next quarter's sales. It expects sales in the first quarter of 2021 to be 20% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter for 2020. WAYANS COMPANY Production Budget Product HD-240 For the Year Ending December 31, 2020 Quarter 2 3 Year