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

Quarter		HD-240
1		6,500
2		9,100
3		10,400
4		13,000

The January 1, 2022, inventory of HD-240 is 2,600 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.

WILDHORSE COMPANY Production Budget choose the accounting period For the Quarter Ended December 31, 2022For the Year Ending December 31, 2022For the Month Ended December 31, 2022
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Beginning Finished Goods UnitDirect Materials Per UnitDesired Ending Direct MaterialsDesired Ending Finished Goods UnitDirect Materials PurchasesBeginning Direct MaterialsRequired Production UnitsTotal Materials RequiredTotal Required UnitsExpected Unit Sales		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 Beginning Finished Goods UnitDesired Ending Finished Goods UnitExpected Unit SalesDirect Materials Per UnitDesired Ending Direct MaterialsBeginning Direct MaterialsDirect Materials PurchasesTotal Materials RequiredRequired Production UnitsTotal Required Units		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 Desired Ending Direct MaterialsExpected Unit SalesTotal Required UnitsRequired Production UnitsBeginning Finished Goods UnitDesired Ending Finished Goods UnitDirect Materials Per UnitTotal Materials RequiredBeginning Direct MaterialsDirect Materials Purchases		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 Direct Materials Per UnitTotal Required UnitsBeginning Finished Goods UnitTotal Materials RequiredDirect Materials PurchasesRequired Production UnitsExpected Unit SalesDesired Ending Finished Goods UnitDesired Ending Direct MaterialsBeginning 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 Direct Materials Per UnitExpected Unit SalesDesired Ending Direct MaterialsDesired Ending Finished Goods UnitTotal Materials RequiredTotal Required UnitsBeginning Finished Goods UnitRequired Production UnitsDirect Materials PurchasesBeginning Direct Materials		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