Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2012 sales forecast 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.

Instructions
Prepare quarterly production budgets for each quarter and in total for 2012.