Benet Company has budgeted the following unit sales:
| 2013 |
|
2013 |
|
| Quarter |
|
Units |
|
Quarter |
|
Units |
|
| 1 |
|
105,000 |
|
1 |
|
90,000 |
|
| 2 |
|
60,000 |
|
|
|
|
|
| 3 |
|
75,000 |
|
|
|
|
|
| 4 |
|
120,000 |
|
|
|
|
|
The finished goods inventory on hand on December 31, 2012 was 21,000 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales.
Prepare a production budget for 2013.