TURNEY COMPANY_Production Budget

Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2012 sales budget is as follows.
Quarter
HD-240 1 5,000 2 7,000 3 8,000 4 10,000 The January 1, 2012, 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 2013 are expected to be 30% higher than sales in the same quarter in 2012. Complete quarterly production budgets for each quarter and in total for 2012. TURNEY COMPANY Production Budget For the Year Ending December 31, 2012 Product HD-240
                                      Quarter                              1       2       3       4       Year Add: 
Total required units
Less: 
Required production units