Dillows Ltd$.$ makes decorative throw pillows for home use. The company sells the pillows to home d$$cor retailers for $$15$ per pillow. Each pillow requires $1\mathrm{.}50$ yards of fabric, which the company obtains at a cost of $$6$ per yard. The company would like to maintain an ending stock of fabric equal to $20\%$ of the next month's production requirements. The company would also like to maintain an ending stock of finished pillows equal to $25\%$ of the next month's sales. Sales $($in units$)$ are projected to be as follows for the first three months of the year:

View the projected sales $($in units$)$ for the first three months of the year.

Read the requirements.

Unit selling price

Total sales revenue

$\backslash$table$[[$$$,15,$$$,15,$$$,15,$$$,15],[$$$,1,800,000,$$$,2,100,000,$$$,2,250,000,$$$,6,150,000]]$

Cash sales

Credit sales

Total sales

$\backslash$table$[[$$$,180,000,$$$,210,000,$$$,225,000,$$$,615,000],[1,620,000,,1,890,000,,2,025,000,,5,535,000],[$$$,1,800,000,$$$,2,100,000,$$$,2,250,000,$$$,6,150,000]]$

Requirement $2.$ Prepare the production budget. Assume that the company anticipates selling $174,000$ units in April. $($Round your answers to the nearest whole number.$)$

Pillows Ltd$.$

Production Budget

For the Quarter Ended March $31$

$\backslash$table$[[,$January,February,March,$1$st Quarter$],[$Unit sales,,,,$],[$Plus: Desired ending inventory,,,,$],[$Total needed,,,,$],[$Less: Beginning inventory,,,,$],[$Units to produce,,$\backslash ,,]]$