Total Materials Required Required Production Units Total Required Units Beginning Finished Goods Unit Beginning Direct Materials Desired Ending Direct Materials Expected Unit Sales Desired Ending Finished Goods Unit Direct Materials Per Unit Direct Materials Purchases Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2020 sales forecast is as follows. Quarter HD-240 5,400 7,130 8,110 10,350 The January 1, 2020, inventory of HD-240 is 2,160 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2021 are expected to be 25% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter and in total for 2020. TURNEY COMPANY Production Budget Product HD-240 Quarter