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Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2020 sales forecast is as follows. Quarter

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Production Budget

For the year ended December 31,2020

Quarter
1 2 3 4 Year
Unit Sales 5100 7490 8330 10350
Add: Desired ending inventory 2996 3332 4140 2550
Total 8096 10822 12470 12900
Less: Beginning inventory -2040 -2996 -3332 -4140
Unit to be produced 6056 7826 9138 8760 31780
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