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Bramble Company produces and sells automobile batteries, the heavy$-$duty HD$-240.$ The $2027$ sales forecast is as follows.

$\backslash$table$[[$Quarter$,,$HD$-240],[1,,6,100],[2,,8,540],[3,,9,760],[4,,12,200]]$

The January $1,2027,$ inventory of HD$-240$ is $2,440$ units. Management desires an ending inventory each quarter equal to $40\%$ of the next quarter's sales. Sales in the first quarter of $2023$ are expected to be $25\%$ higher than sales in the same quarter in $2027.$

Prepare quarterly production budgets for each quarter and in total for $2027.$

BRAMBLE COMPANY

Production Budget

Product HD$-240$

Quarter

$1$

$2$

$3$

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