Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2010 sales budget is as follows.

Quarter HD-240
1 5,000
2 7,000
3 8,000
4 10,000


The January 1, 2010, inventory of HD-240 is 2,500 units. Management desires an ending inventory each quarter equal to 50% of the next quarter's sales. Sales in the first quarter of 2011 are expected to be 30% higher than sales in the same quarter in 2010.

Instructions

Complete the quarterly production budgets for each quarter and in total for 2010.