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Sheridan Company estimates that unit sales will be $11,400$ in quarter $1,15,960$ in quarter $2,17,100$ in quarter $3,$ and $20,520$ 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 $2022.$

SHERIDAN COMPANY

Production Budget

For the Six Months Ending June $30,2022$

Quarter

SeP $500$

$-1\mathrm{.}47\%$